13. In preparing its August 31 bank reconciliation, a company has available the following information. INFORMATION AVAILABLE TO PREPARE BANK RECONCILIATION AT AUGUST 31 Balance per bank statement, 8/31 Deposit in transit, 8/31 Return of customer's check for NSF, 8/30 Outstanding checks, 8/31 Bank service charges for August 21,650 5,900 600 2,750 At August 31, the company's correct cash balance is: (a) $24,800. (b) $24,200. (c) $24,100. (d) $22,500. 14. A company's allowance for doubtful accounts was $92,000 at the end of 20X1 and $90,000 at the end of 20X0. For the year ended December 31, 20X1, the company reported bad debt expense of $13,000 in its income statement. What amount of accounts receivable did the company write off during 20X1? (a) 2,000. (b) $13,000 (c) $11,000. (d) $15,000. Use the following information to answer Questions 15 through 17. On January 1, 20X3, a company exchanged equipment for a $200,000 noninterest bearing note due on January 1, 20X5. The prevailing rate of interest for a note of this type at January 1, 20X3 was 10%