1. Using the following information, calculate the bad debt adjustment. Accounts receivable at the end of the year = $4,600; Average amount of bad debts in previous years = $200; Average accounts receivable in previous years = $8,000; Accounts receivable at the end of previous year = $3,500 (enter rounded to two decimals)

2. Calculate the value of co-mingled almond inventory based on the following information. First purchase 12,000 lbs. of almonds @ $2.34/lb.; Second purchase 5,600 lbs. of almonds @ $3.12/lb.; third purchase 37,540 lbs. of almonds @ $2.12/lb (enter rounded to two decimals)

3. Calculate the value of co-mingled inventory based on the following information. First purchase 465,485 corrugate boxes @ $3.84/ea.; Second purchase 864,875 corrugate boxes @ $3.38/ea.; third purchase 47,798 corrugate boxes @ $4.87/ea.; Fourth purchase 1,648,684 corrugate boxes @ $3.14/ea (enter rounded to two decimals)