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1 113. 魯夫公司期末備抵呆帳-應收帳款貸方餘額為$5,000,本年度銷貨收入為$3,000,000,依銷貨收入金額1%提列呆帳費用,期末調整分錄為
A 借記呆帳$25,000,貸記備扺呆帳-應收帳款$25,000
B 借記呆帳$35,000,貸記備扺呆帳-應收帳款$35,000
C 借記呆帳$30,000,貸記備扺呆帳-應收帳款$30,000
D 借記呆帳$3,000,貸記備扺呆帳-應收帳款$3,000