129. At the beginning of the year, Sophia Bakery Supplies (SBS) had a balance in the allowance for doubtful accounts of $6,000. Throughout the year, SBS recovered $3,500 of accounts, and estimated bad debt expense to be $4,000. If the ending allowance for doubtful account balance is $9,500, what amount did SBS write-off during the year? a. $4,000 b. $16,600 c. $11,000 d. $7,500 130, Levine Corporation purchased a machine on July 1, 2016 for $550,000. The machine was estimated to have a useful life of 10 years and a salvage value of $50,000. Levine depreciates the machine using the straight-line method. On January 1, 2020, management revised its estimate of the machine's useful life and determined that it would have a remaining useful life of four years (until December 31, 2023). Levine did not change the estimated salvage value. Using this revised estimate, what is the amount of depreciation expense in 2020? a. $75,000 b. $93,750 c. $87,500 d. $81,250