Easton Company had average inventory for the year of $640,000 and an inventory turnover ratio of 10.8. What was the company's Days Outstanding in Inventory. Assume a 365 day year. Round to one decimal place.

Dorchester Company had the following balances at the end of 2018 and 2019 respectively:

Net Credit Sales - $980,000 for 2018 and $1,032,000 for 2019.

Accounts Receivable - $92,000 for 2018 and $115,000 for 2019.

Allowance for Doubtful Accounts - $4,000 for 2018 and 5,500 for 2019

Calculate the accounts receivable turnover ratio to one decimal place.

Baltimore Company uses aging to estimate uncollectibles.  At the end of the fiscal year, December 31, 2018, Accounts Receivable has a balance that consists of:

Dollar Value

Age of Account

Estimated Collectible

$130,000

< 30 days old

98%

80,000

30 to 60 days old

93%

20,000

61 to 120 days old

80%

8,000

> 120 days old

17%

The current unadjusted Allowance for Uncollectible Accounts balance is a debit balance of $2,000 and the Bad Debt Expense accounts has an unadjusted balance of zero. After the adjusting entry is made, what will be the dollar balances in the Allowance for Doubtful Accounts? Round to nearest whole dollar.