At 12/31/2016, Telir Corp. has the following assets: Asset Cost Useful Life Purchased Furniture $42,000 7 Years 1/1/2013 Truck $40,000 5 Years 1/1/2016 Computer $9,000 3 years 1/1/2015 Assuming the straight line method and full-year depreciation, what is the net book value of all the assets at 12/31/2016? $49,000 $38,000 $53,000 $65,000 91-120 Days Over 120 Days Brown & Co. had the following Accounts Receivable aging schedule: Name Balance 12/31 Under 60 Days 60-90 Days Western Co. 95,000 85,000 10,000 Eastern Co. 315,000 315,000 Southern Co. 50,000 50,000 Northern Co 65,000 60,000 5,000 Under 60 Days - 4% Estimated Uncollectable 60-90 Days - 15% Estimated Uncollectable 91-120 Days - 20% Estimated Uncollectable Over 120 Days - 25% Estimated Uncollectable What is the year-end balance of allowance of doubtful accounts? $32,400 $33,400 $34,400 $35,400