9. A daily cash count of register receipts made by a cashier department supervisor demonstrates an application of which of the following internal control principles? A. B. c. D. Documentation procedures. Independent internal verification. Establishment of responsibility. Segregation of duties. 10. The percentage of sales basis of estimating expected uncollectible: A. emphasizes the matching of expenses with revenues. B. emphasizes balance sheet relationships. emphasizes cash realizable value. D. is not generally accepted as a basis for estimating bad debts. c. 11. When the allowance method is used for bad debts, the entry to write-off an individual account know to be uncollectible involves: A. debit to an expense account. B. credit to an expense account. c. credit to the allowance account. D. debit to the allowance account. 12. The following information is available for Anderson Company: Sales Ending Inventory......... Purchases........ $105,000 9,000 60,000 Freight-in.. Purchase Returns and Allowance... Beginning inventory.... $3,500 1,500 11,000 Anderson's cost of goods sold is: A. B. c. D. $94,000. $92,500. $64,000. $62,000