11. Van Devender Company's Accounts Receivable balance at December 31 was $200,000, and there was a debit balance of $1,200 in the Allowance for Doubtful Accounts. Van Devender estimates that 3% of the Accounts Receivable will prove to be uncollectible. After the appropriate adjusting entry is made for credit losses, what is the net amount of accounts receivable included in the current assets at year-end? A) B) C) D) $175,800 $173,400 $194,000 $180,000 16. Giant Company uses the direct write-off method of recording credit losses. Giant Company wrote off the $1,600 account of Donald Co. in October, 2016. In February 2017, Giant Company received a final S600 payment from Donald's trustee in bankruptcy. Giant should make the following entry or entries to record the payment: A) Cash 600 Allowance for Doubtful Accounts 600 B) Allowance for Doubtful Accounts 600 Bad Debts Expense C) Accounts Receivable--Donald Co 600 Allowance for Doubtful Accounts D) Accounts Receivable--Donald Co 600 Bad Debts Expense 600 Cash 600 Accounts Receivable--Donald Co 600 36. What is the term identifying the expected net recovery from the disposal of a plant asset at the end of its useful life? A) B) C) D) Accumulated depreciation Salvage value Depreciation expense Fair value 37. Which depreciation method does not consider salvage value in its first-year calculation? A) B) C) D) Straight line Double-declining balance Units of production