根据题目要求每年要先write off irrecoverable debts(就是bad debts)然后再用allowance method 计提allowance for receivables
2006 bad debt expense(就是irreboverable debts) 1000
accounting receivable 1000
bad debt expense(37000-1000)*.05 1800
allowance for doubtful accounts 1800
2007 bad debt expense 2000
accounting receivable 2000
bad debt expense(46000*.05-1800) 500
allowance for doubtful accounts 500
2008 bad debt expense（38000*.05-2300） 2500
accounting receivable 2500
allowance for doubtful accounts 400
bad debt expense 400
注：最后一年那25000怀疑你多写了一0就当2500算了,刚好挺整,要没错你也以此类推吧~