What are the two global wind currents that rise or sink slowly?

Warm air rises, creating a low pressure region, and cool air sinks, creating a high pressure zone. Air flowing from areas of high pressure to low pressure creates winds. Air moving at the bases of the three major convection cells in each hemisphere north and south of the equator creates the global wind belts.?

Warm air rises, creating a low pressure region, and cool air sinks, creating a high pressure zone. Air flowing from areas of high pressure to low pressure creates winds. Air moving at the bases of the three major convection cells in each hemisphere north and south of the equator creates the global wind belts.

The estimated Bad Debt Expense for the period is $13,600

Explanation:

Quill Industries estimates of uncollectible receivables resulting from the aging analysis equals $20,000. The company uses the aging of accounts receivable method and the Allowance for Doubtful Accounts has credit balance of $6,400 before adjusting.

Bad debt Expense = $20,000 - $6,400 = $13,600

The entry:

Debit Bad debts expense $13,600

Credit Allowance for doubtful accounts $13,600