11. Each of the following accounts is reported in current liabilities except a. Bond Interest Payable. b. Mortgage Payable. c. Sales Tax Payable. d. Federal Income Tax Payable. 12. Zeldo purchased equipment and these costs were incurred: Cash price $22,500 Sales taxes 1,800 Insurance during transit 230 Installation and testing 430 Zeldo will record the acquisition cost of the equipment as A) $25,050. B) $24,960. C) $24,620. D) $22,500. 13. In reviewing the accounts receivable, the cash receivable value is $28,000 before the write- off of a $2,000 account. What is the cash receivable value after the write-off? A) $26,000 B) $30,000 C) $2,000 D) $28,000