A) Swifty Corporation gathered the following reconciling information in preparing its April bank reconciliation

Cash balance per books, 4/30		$13400
Deposits in transit		1800
Notes receivable and interest collected by bank		4500
Bank charge for check printing		150
Outstanding checks		9100
NSF check		850

The adjusted cash balance per books on April 30 is

B) Using the percentage-of-receivables method for recording bad debt expense, estimated uncollectible accounts are $47500. If the balance of the Allowance for Doubtful Accounts is a $5500 credit before adjustment, what is the amount of bad debt expense for that period?

C) Using the percentage-of-receivables method for recording bad debt expense, estimated uncollectible accounts are $48000. If the balance of the Allowance for Doubtful Accounts is a $5600 debit before adjustment, what is the balance after adjustment?