D trucking uses the accrual method of accounting below is a

Question

Problem

D Trucking uses the accrual method of accounting. Below is a reconciliation of D Trucking's allowance for bad debts for the current year.

Beginning allowance for bad debts                                    $61,150
Actual write-offs of accounts receivable during the year      (80,000)
Addition to allowance                                                      88,500
Ending allowance for bad debts                                        $69,650

Considering the difference between the GAAP and the tax rules for accounting for bad debts, calculate D Trucking's temporary excess of taxable income over book income.