4) During 20x1, a company's sales were $360,000. In 20x2 they were $334800. And in 20x3 they were $374,400. Express the sales in trend percentages, using 20x1 as the base year 5) High tech Corporation had credit sales of $3,000,000 in 20x1. Before recording the December 31, 20x1, adjustments, the company's allowance for doubtful accounts had a credit balance of $1,400. A schedule of December 31, 20x1, accounts receivable by age is summarized as follows: Dec 31, 20x1 A/R Age of A/R Uncollected % expected $285,000 Not due 87,000 1-45 days past due 34,000 46-90 days past due 37 8,000 over 90 days past due Calculate the amount that should appear on the December 31, 20x1, balance sheet as allowance for doubtful accounts