30) When do we charge bad debt expense? 31) Does the impact when we write off an account, what impact on financial statements 32) Told that we are making adjustments in allowance of doubtful accounts in end of year, asked to select of adjustment (select the rightful balance) 33) Determine the adjustment allowance of doubtful accounts on the given facts. Credit balance / Debit Balance 34) settlement for accounts receivable, notes receivable - what is journal entry 35) Asked to select journal entry for the collection of notes receivable including interest. (calculate interest)