6. AG Inc. made a 610,000 sale on account with the following terms: 1/15, n/30. If the company uses the net method to record sales made on credit, how much should be recorded as sales revenue? A. $9.700 B. $9,800 C. $9.900 D. $10,000 7. Vivian, Inc had net sales in 2015 of 6700,000. At December 31, 2015, before adjusting entries, the balances in selected accounts were: accounts receivable 6125,000 debit, and allowance for doubtful accounts 61,200 credit. Vivian estimates that 2% of its net sales will prove to be uncollectable. What is the cash realizable value of the receivables reported on the statement of financial position at December 31, 2015? A. $112,000 B. $122.500 C. $111,000 D. $109,800