Bourne Company had a $450.000 beginning balance in Accounts Receivable and a $18,000 credit balance in the Allowance for Doubtful Accounts, During the year, creditsales were $1,800,000 and customers accounts collected were $1,770,000. Also, $12,000 in worthless accounts were written off. What was the net amount of receivables included in the current assets at the end of the year, before any provision was made for doubtful accounts? Select one: A. $300,000 a. $378,000 C. $462,000 D. $240.000 Bell, Inc, received a $48,00030-day, 99 note dated December 21 . Year 1 from Vorholt Company, On December 31 . Year 1, Bell made the necessary adjusting entry to accrue interest income on the note. Bell's entrv to record navment of the note nn lantiarv 3 V Year? was: Chu Company paid Kelley Company for merchandise with a $24,000,60-day, 990 note dated April 1. If Chu Company pays the note at maturity, what entry should Kelley make at that time