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1 114. 喬巴公司期末備抵呆帳-應收帳款貸方餘額為$2,500,期末應收帳款餘額為$600,000,依應收帳款餘額1.5%提列呆帳費用,期末調整分錄為
A 借記呆帳$9,000,貸記備扺呆帳-應收帳款$9,000
B 借記呆帳$6,500,貸記備扺呆帳-應收帳款$6,500
C 借記呆帳$11,500,貸記備扺呆帳-應收帳款$11,500
D 借記呆帳$6,000,貸記備扺呆帳-應收帳款$6,000