34) After the December 31, 2019 adjusting journal entries have been posted, Sinclair Enterprises ha the following account balances (all accounts have normal balances): Account Title Accounts Receivable Allowance for Bad Debts Bad Debts Expense Account Balance $154,000 $4700 $8000 What is the net realizable as of December 21, 2019? A) $141,300 B) $149,300 C) $158,700 D) $146,000 35) The entity that signs the promissory note and promises to pay the required amount is the A) banker of the note C) payee of the note B) holder of the note D) maker of the note 36) The maturity value of a note is the A) face amount of the note B) principal amount plus interest due at maturity C) principal amount times the interest rate D) principal amount minus interest due at maturity