Here are the questions that needed to be solved. 1)Deborah Company's account balances at December 31 for Accounts Receivable and Allowance for Doubtful Accounts were $2,100,000 and $35,000 (Cr.), respectively. An aging of accounts receivable indicated that $126,000 are expected to become uncollectible. The amount of the adjusting entry for bad debts at December 31 is ? 2)On January 15, 2012, Craig Company received a two-month, 9%, $7,000 note from William Pentel for the settlement of his open account. The entry by Craig Company on January 15, 2012 would include a: a-)debit of $7,105 to Notes Receivable. b-)credit of $7,000 to Notes Receivable. c-)debit of $7,000 to Notes Receivable. d-)credit of $7,105 to Accounts Receivable. 3-)Jack Company provides for bad debts expense at the rate of 2% of credit sales. The following data are available for 2012: Allowance for doubtful accounts, 1/1/12 (Cr.) $ 12,000 Accounts written off as uncollectible during 2012 9,000 Credit sales in 2012 1,500,000 The Allowance for Doubtful Accounts balance at December 31, 2012, should be