$(2)$ Shark coan center obtained a $$200,000$ note recievable from a customer this year on Jan $1.$ The note, along with interest af $10\%$ is due on sep $30.$ On march $31,$ shark discounted the nute at the bank. The Banks discount rate is $12\%$ what is the a mount of $10$ ss recortad with this sale?

$(3)$ At the begining of the year, willy's woolwinds reported accounts recisiable of $$700,000$ and an allowance for uncollectable account of $$50,00$ During, the year sales on account totaled $$880,000$ collections totaled $$720,000$ and $$60,000$ of badedebts were written off. At the end of the fiscas year, It is s bogested that the allouance for uncollectable accounts showed be $5\%$ of A$/$R$.$ Bad debtexpense for the yeur would be: