Part 01: Think about a need, and a product to satisfy that need. Then on the basis of different factors of segmentation, list down the possible segments. Part 02: After segmentation, choose which segments to target, and justify your choice with criteria of targeting.

Acompany has $80,000 in outstanding accounts receivable and it uses the allowance method to account for uncollectible accounts. experience suggests that 6% of outstanding receivables are uncollectible. the current credit balance (before adjustments) in the allowance for doubtful accounts is $1,200. the journal entry to record the adjustment to the allowance account includes a debit to bad debts expense for $4,800. true or false