Which statement is true regarding the contractual validity of electronic contracts?
a. e-mail is not considered as a valid form of communication in most countries, including india
b. electronic contracts are not enforceable by law. india recently passed a law stating that digital signatures are not legally binding.
c. the eu commission has adopted an e-commerce directive that will forbid online retailers from trading by the rules of their home country.
d. the united kingdom recognizes digital signatures used in creation of online contracts to be as legally binding as any paper-based original document.

Swathmore clothing corporation grants its customers 30 days' credit. the company uses the allowance method for its uncollectible accounts receivable. during the year, a monthly bad debt accrual is made by multiplying 3% times the amount of credit sales for the month. at the fiscal year-end of december 31, an aging of accounts receivable schedule is prepared and the allowance for uncollectible accounts is adjusted accordingly. at the end of 2012, accounts receivable were dollar 586.000 and the allowance account had a credit balance of dollar 50,000. accounts receivable activity for 2013 was as follows: the company's controller prepared the following aging summary of year-end accounts receivable: prepare a summary journal entry to record the monthly bad debt accrual and the write-offs during the year. (if no entry is required for a particular event, select "no journal entry required" in the first account field.) prepare the necessary year-end adjusting entry for bad debt expense. (if no entry is required for an event, select "no journal entry required" in the first account field.) what is total bad debt expense for 2013? calculate the amount of accounts receivable that would appear in the 2013 balance sheet?