1. At December 1, 2017, Swifty Corporation Accounts Receivable balance was $12770. During December, Swifty had credit sales of $34200 and collected accounts receivable of $27360. At December 31, 2017, the Accounts Receivable balance is _____________.

$19610 credit

$1 debit

$46970 debit

$19610 debit

2, On July 7, 2017, Sheffield Corp. received cash $1480 for services rendered. The entry to record this transaction will include