During 2020, its first year of operation, Johns Scent Shoppe has cash sales of $105,000, as well as account sales of $52,000. Of the cash sales, $12,000 represents payments for goods that will be delivered during 2021. At December 31, 2020, $17,000 of the accounts receivable remain uncollected. John identified $1,700 of the accounts that he considered will be uncollectible.

• Due to Cash Sales, how much does net business income change by?
• Due to Accounts Receivable, how much does net business income change by?
• Due to Reserve for Undelivered Goods, how much does net business income change by?
• Due to Reserve for Doubtful Debts, how much does net business income change by?