1. Which of the following actions would increase a companys earnings during the period? (selectall that apply)

a. Increase the amortization period for capitalized costs

b. Decrease the amortization period for capitalized costs

c. Capitalize a greater percentage of cash costs

d. Capitalize a smaller percentage of cash costs

2.Below is the Accounts Receivable line from the Balance Sheet of Corgi Feldman Inc. Estimate how much Corgi Feldman reduced its expenses in Year 2 by reducing its estimated percentage of uncollectible accounts.

Year 1	Year 2
Accounts receivable, net of allowance of 21 and 12, respectively 679	788

a. 3.4, b.9.0 c.3.0 d.12.0 e.12.4