3. Accounts receivable written off during the year totaled $61,500 while the beginning and ending balance of Allowance for Doubtful Accounts were $51,300 and $55,700, respectively. The amount of uncollectible accounts expense for the period was: A. $57,100 B. $65,900 C. $61,500 D. Cannot be determined from the information given

4. Cisco Inc., had beginning and ending accounts receivable balances of $35,000 and 32,000, respectively. During the period, $100,000 was collected from credit customers. What was the amount of credit sales during the period? A. $135,000 B. $132,000 C. $100,000 D. $97,000