Establishing an allowance for doubtful accounts under the allowance method is necessary because a. uncollectible accounts that are written off must be accumulated in a separate account. b. collection agencies use this account to accumulate attempts to collect worthless balances. c. estimates must be made when recording bad debt expense and it is not possible to know which specific accounts will not be collected. d. a liability results when a credit sale is made.

An attorney came to work on a saturday. when he signed in, he was advised by the morning security guard employed by the building management that he must be out of the building by 5 p.m., when it closes. however, he stayed past 5 p.m. to complete a brief that had to be filed on monday morning. at 5: 15 p.m., the afternoon security guard set the locks on all the doors of the building and left. because she was in a hurry, she did not check the sign-in sheet to make sure that everyone had signed out, contrary to mandatory procedures. when the attorney tried to exit 15 minutes later, he discovered that the doors were all locked and could not be opened from the inside. he used his cell phone to call for , and a supervisor from the building arrived and let him out shortly thereafter. if the attorney sues the building management for false imprisonment, is he likely to win?