Manley operates a law practice on the accrual method and calendar year. at the beginning of the year manley's firm had an allowance for doubtful accounts with a balance of $15,000. at the end of the year, manley recorded bad debt expense of $23,000 and the balance of doubtful accounts had increased to $18,000. what is manley's deduction for bad debt expense this year?

The bad debts expense signifies the straight write off of the bad accounts which is the $20,000 along with an increase in the allowance which is an approximation of the bad accounts to be written off in the future which is the $3,000. The growth in the allowance account cannot be subtracted.

The answer is :

1-How difficult the struggle against nature can be.

Explanation:

It is not a book of trips or adventures, it is a manual of resource management, optimism and peace.Those would be the only concepts that will help you to cope with a drift on a plate of ice for months, going hungry, thirsty, cold, not knowing what will be of you and your people and keep optimism at all times.