Assume that the balances in Accounts Receivable and the Allowance for Bad Debts accounts were $50,000 and $3,000, respectively, before a write-off entry for $1,000 was recorded. how much would be reported on the balance sheet as "Net accounts receivable" BEFORE the write-off entry was recorded
$50,000 - $3,000 = $47,000

Reminder: this is the equation before the write-off entry was recorded

The net balance of accounts receivables will be the same before and after the write-off:

47,000 dollars

Explanation:

Before the write-off the balance for accounts receivables will be:

50,000 accounts recievables

(3,000) allowance

47,000 net

write-off entry

allowance for Bad Debts 1,000 debit

      accounts receivables           1,000 credit

After the write-off

49,000 accounts receivables

(2,000) allowance

47,000 net

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