although i have the answers for problem 4 and 5 can someone please explain why that's the answer

venes quring 2016. What was the amount of Bad Debt Expense reported in 2016? 3) A. $14,400 B) $79,000 C) $64,600 D) $28,800 4) Langley Company uses the allowance method. During January 2016, Langley writes off a $500 customer account balance when it becomes clear that the customer will never pay. The entry to record the write-off will: 4)_ A) not increase the expenses for 2016. D) decrease net accounts receivable by $500. C) decrease total assets by $500. D) decrease net income for 2016 by $500. 5) Daley Company uses the allowance method. At December 31, 2015, the company's balance sheet reports Accounts Receivable, Net in the amount of $17,000. On January 2, 2016, Daley writes off a $1,500 customer account balance when it becomes clear that the customer will never pay. What is the amount of Accounts Receivable, Net after the write-off? 5) A $1,500 B) $15,500 $18,500 $17,000 6) B. Darin Company purchased a truck and trailer for $54,000. The appraised values of the truck and trailer are