1-Swifty Corporationhad the following items to report on its balance sheet:

Employee advances	$1296
Amounts owed by customers for the sale of services (due in 30 days)	2501
Refundable income taxes	918
Interest receivable	779
Accepted a formal instrument of credit for services (due in 18 months)	1820
A loan to company president	8200

Based on this information, what amount should appear in the "Other Receivables" category?

A-$11193

B-$16974

C-$12259

D-$14375

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2-A company purchased factory equipment on June 1, 2022, for $364000. It is estimated that the equipment will have a $4000 salvage value at the end of its 10-year useful life. Using the straight-line method of depreciation, the amount to be recorded as depreciation expense at December 31, 2022, is

A-$21000.

B-$18000.

C-$15000.

D-$36000.