请教两道会计专业课试题 多谢各位^_^

请教两道会计专业课试题 多谢各位^_^
2008年单选题第五道At December 31,2007,W company's allowance for bad debt was 40000 an the accounts receivable totaled 527000 before year end adjustment .W company decided to write off bad debts totaling 47000 and to adjust the allowance for accounts receivable to 5% of the balance of the accounts receivable.The correct figure should appear in the income statement for expenses of bad debt is:A 15000B 24000C22000D 250002.(2009)The chief accountant of company has the primary responsibility for the preparation and presentation of the company's financial statements这句话对吗谢谢各位