A : 847

Working notes for the above answer is as under
We have been given  in the question that, receivables shows that $847 of accounts receivables are uncollectible and the Allowance for Doubtful Accounts has a debit balance of $113.
As per   allowance method of accounting for uncollectible receivables is used, the  general ledger account is debited to write off a customer’s account as uncollectible and the remaining receivables that  are uncollectible will  become Allowance for Doubtful and that are $ 847 in the present sum