99. The income statement of Dolan Corporation for 2017 included the following items: $141,000 210,000 21,200 Interest revenue Salaries and wages expense Insurance expense The following balances have been excerpted from Dolan Corporation's balance sheets: December 31, 2016 $15,000 8,400 3,000 Interest receivable Salaries and wages payable Prepaid insurance December 31, 2017 $18,200 17,800 2,200 The cash received for interest during 2017 was a. $122,800. b. $137,800. c. $141,000. d. $144,200. 91. Brown Company's account balances at December 31, 2017 for Accounts Receivable and the related Allowance for Doubtful Accounts are $920,000 debit and $2,100 credit, respectively. From an aging of accounts receivable, it is estimated that $39,000 of the December 31 receivables will be uncollectible. The necessary adjusting entry would include a credit to the allowance account for a. $39,000. b. $41,100. c. $36,900. d. $2,100.