After aging the accounts receivable, it is estimated that $2450 will not be collected, and the Allowance account has an existing debit balance of $300. If Accounts receivable is $107,000, the net receivables would be:

A $107,000

B $106,900

C $104,550

D $104, 250

After aging the receivables, TIm's Toys estimates that $900 will not be collected and the allowance account has a debit balance of $325. The adjusting entry would be for

A $575

B $900

C $1225

D $325