做題目遇到的問題，可是沒有解釋，實在是不懂原因
A company used an estimate of 5% of outstanding receivables in adjusting
its allowance for uncollectible accounts. If failed to write off an
uncollectible account of $3,000 before adjusting its allowance to an amount
equal to 5% of its outstanding receivables. The effect of this error is to
(A) Decrease net income by $3,000
(B) Increase net income by $3,000
(C) Increase net income by $2,850
(D) No affect net income
答案是C
我選B，不太了解為什麼會是2850...
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