A company has the following accounts receivable and estimates of uncollectible accounts:

1. Accounts not yet due = $65,000; estimated uncollectible = 6%.

2. Accounts 1-30 days past due = $27,000; estimated uncollectible = 15%.

3. Accounts more than 30 days past due = $72,000; estimated uncollectible = 40%.

Compute the total estimated uncollectible accounts.

A company has the following balances on December 31, 2018, after year-end adjustments: Accounts Receivable = $63,000; Allowance for Uncollectible Accounts = $6,400.

Calculate the net realizable value of accounts receivable.

On February 1, 2018, Sanger Corp. lends cash and accepts a $4,000 note receivable that offers 18% interest and is due in six months. What would Sanger record on August 1, 2018, when the borrower pays Sanger the correct amount owed?(Do not round intermediate calculations.)

On September 1, 2018, Middleton Corp. lends cash and accepts a $3,000 note receivable that offers 10% interest and is due in six months. How much interest revenue will Middleton Corp. report during 2018?(Do not round intermediate calculations. Round your answer to the nearest dollar amount.)

On February 1, 2018, Middleton Corp. lends cash and accepts a $2,600 note receivable that offers 4% interest and is due in six months. How much interest revenue will Middleton Corp. report during 2018?(Do not round intermediate calculations.)