11. An aging of a company's accounts receivable indicates that the estimate of uncollectible accounts totals $4,192. If Allowance for Doubtful Accounts has a $1,219 debit balance, the adjustment to record the bad debt expense for the period will require a

a.debit to Bad Debt Expense for $5,411.

b.debit to Bad Debt Expense for $4,192.

c.credit to Allowance for Doubtful Accounts for $4,192.

d.debit to Bad Debt Expense for $1,219.

12. Rodgers Company gathered the following reconciling information in preparing its May bank reconciliation. Calculate the adjusted cash balance per books on May 31.

Cash balance per books, May 31	$3,884
Deposits in transit	112
Notes receivable and interest collected by bank	882
Bank charge for check printing	35
Outstanding checks	1,512
NSF check	188

a.$3,178

b.$994

c.$4,543

d.$2,484