help with these two please

QUESTION 35 (Balance sheet approach) The Allowance for Bad Debts account has a debit balance of $8,300 before the adjusting entry for bad debts expense. After analyzing the accounts in the accounts receivable subsidiary ledger using the aging-of-receivables method, the company's management estimates that uncollectible accounts will be $14,700. What amount of bad debts expense will be reported on the income statement? $14,700 $8,308 $6,400 $23,000 QUESTION 36 Ballpark has 61,000 shares of $16.00 par common stock outstanding. Ballpark announces a stock split of 4-for-1. What is the effect of the split? par goes to $64.00, total shares increase to 244,000 par drops to $4.00 total shares increase to 244,000 par drops to $8.00; total shares stay at 61,000 par stays at $16.00; total shares increase to 15.250 QUESTION 37