13) At the beginning of 2019, Gourmet Cookies, Inc. has the following ledger balances: Accounts Receivable $42,000 (Debit) Allowance for Bad Debts $6,000 (Credit) During the year, credit sales amounted to $840,000. Cash collected on credit sales amounted to $750,000, and $17,000 has been written off. Gourmet Cookies uses the aging-of-receivables method to record bad debts expense. The estimate of uncollectible accounts was $28,000. The ending balance in the Allowance for Bad Debts is A) $39,000 B) $17,000 C) $28,000 D) $22,000 14) On August 14, Fifth Street Bank lent $210,000 to Royal Restaurant on a 75 day, 4% note. What is the maturity date of the note? A) Oct. 27 B) Oct. 28 C) Oct. 29 D) Oct. 30