Answer:
482.500
Explanation:
With the direct write-off method all accounts when detected as uncollectible, the amount of the client's debt is charged to the expense, while an estimate is made with the allowance method (this method is the most accepted accounting)
The direction of these methods in this case is translated in this way
allowance method 3,250,000 X 1% = 32,500.
Direct writte off 27,800
The difference between these values, which is 4,700, corresponds to a higher forecast, therefore, to a higher expense for the year, so that the net result will be reduced
Net result 487,500 minus 4,700 = 482,800