At December 31, Folgeys Coffee Company reports the following results for its calendar year. Cash sales $ 919,000 Credit sales 319,000 Its year-end unadjusted trial balance includes the following items. Accounts receivable $ 144,000 debit Allowance for doubtful accounts 6,900 debit Prepare the adjusting entry to record bad debts expense assuming uncollectibles are estimated to be (1) 6% of credit sales, (2) 4% of total sales and (3) 9% of year-end accounts receivable.

d. path–goal

Explanation:

The Path-goal theory of leadership espouses that leaders should be dynamic and use whichever leadership style would be best suited to the abilities of their subordinates and the work environment that they are in.

It is then divided into four styles with the relevant style here being the "directive path-goal clarifying leader behavior". Under this style, the manager specifies exactly what it is that they want from the employees and then rewards them when they meet the required objectives.