Concord Corporation prepared an aging of its accounts receivable at December 31, 2020 and determined that the amount expected to be collected was $896500. Additional information is available as follows: $101500 Allowance for uncollectible accounts at 1/1/20-credit balance Accounts written off as uncollectible during 2020 Accounts receivable at 12/31/20 Uncollectible accounts recovered during 2020 67000 976500 15900 For the year ended December 31, 2020, Concord's bad debt expense would be $50400. O $29600. O $67000 O $80000. Bramble Inc. took a physical inventory at the end of the year and determined that $832000 of goods were on hand. In addition, the following items were not included in the physical count. Bramble, Inc. determined that $97000 of goods purchased were in transit that were shipped f.o.b.destination (goods were actually received by the company three days after the inventory count). The company sold $40000 worth of inventory f.o.b. destination that did not reach the destination yet. What amount should Bramble report as inventory at the end of the year? O $872000 O $832000. O $969000 $929000