1. The cash account per books shows a balance of $85,000 before reconciliation. The bank statement does not include a deposit of $6,400 made on the last day of the month. The bank statement shows a collection by the bank of $1,250 and a customer's check for $765 was returned because it was NSF. A customers check for $890 was recorded on the books as $980, and a check written for $123 was recorded as $321. What is the correct balance in the cash account?

2. Before year-end adjusting entries, Stanton Company's account balances at December 31, 2018, for accounts receivable and the related allowance for uncollectible accounts were $235,000 and $11,000, respectively. An aging of accounts receivable indicated that $32,500 of the December 31 receivables are expected to be uncollectible. What is the net realizable value of accounts receivable after adjustment is made?

3. Ledo Inc. had a 1/1/18 balance in the Allowance for Doubtful Accounts of $20,000. During 2018, it wrote off $12,600 of accounts and collected $3,200 on accounts previously written off. The balance in Accounts Receivable was $400,000 at 1/1 and $485,000 at 12/31. At 12/31/18, Smithson estimates that 8% of accounts receivable will prove to be uncollectible. What is Bad Debt Expense for 2018?

4. Jingles allowance for uncollectible accounts was $175,000 at the end of 2018 and $160,000 at the end of 2017. For the year ended December 31, 2018, Jingle reported bad debt expense of $28,000 in its income statement. What amount did Jingle debit to the appropriate account in 2018 to write off actual bad debts?

5. Diddy Company has cash in the three different accounts in Freedom bank. One account has $100,000, a separate account has restricted cash of $8,000, and a third account is overdrafted with a ($11,000). How much cash should Diddy report?

6. Martin Inc. has outstanding accounts receivable totaling $1.2 million as of December 31 and sales on credit during the year of $13 million. There is also a debit balance of $27,000 in the allowance for doubtful accounts. If the company estimates that 8% of its outstanding receivables will be uncollectible, what will be the balance in the allowance for doubtful accounts after the year-end adjustment to record bad debt expense?