2. At December 31, the company had account balances in Accounts Receivable of $75,000 and in Allowance for Uncollectible Accounts (AUA) of $600 (credit) before any adjustments. An analysis of the company's December 31 accounts receivable suggests that the allowance for uncollectible accounts should be 8% of accounts receivable. After the adjusting entry, what is the balance in the AUA account? 3. The company had $40,000 of inventory on December 31, Year 2. During the year they purchased $850,000 and cost of goods was $875,000. What was the company's beginning inventory for Year 2? S. 4. Use the following to calculate operating income. S Salaries expense $290,000 Sales revenue Cost of goods sold 427.000 Interest expense Utilities expense 12 000 Selling expenses income tax expense 2000 Rent expense $800,000 5,000 50,000 6,000 5. The company purchaud new equipment at the beginning of year i for $500,000. Management estimated they would use the equipment for s years and when they were done using it they estimated the residual value would be $75,000 What is the equipment's book value at the end of yedi assuming the company uses straight-line deprecations