21) At year-end, the company's unadjusted trial balance shows accounts receivable of $100,000, allowance for doubtful accounts of $400 (credit balance), and sales of $1,000,000. Uncollectibles are estimated to be 1% of sales. The year-end adjusting entry would include a debit to bad debt expense for which amount using the percent of sales method? a. $600 b. $1,000 c. $9,600 d. $10,000 22) At year-end, the company's unadjusted trial balance shows accounts receivable of $100,000, allowance for doubtful accounts of $400 (credit balance), and sales of $1,000,000. Uncollectibles are estimated to be 3% of accounts receivable. The year-end adjusting entry would include a debit to bad debt expense for which amount using the percent of receivables method? a. $2,600 b. $3,000 c. $3,400 d. $29,600 23) The Company enters into a 90-day note on March 16. When is the note due? a. June 1:3 b. June 14 c. June 15 d. June 16