Hockey Inc. has total accounts receivable of $450,000 and the balance in the allowance for doubtful accounts is $60,000 (credit balance) before writing off an account receivable from Customer White. Hockey's management determines they will be unable to collect from Customer White and write off a $1,000 account receivable from White. What is the impact of this write off on Hockey's cash realizable value of the receivables before and after this write-off entry? Select one: O a. $510,000 before and $509,000 after O b. $390,000 before and $390,000 after O c. $390,000 before and $389,000 after O d. $450,000 before and $449,000 after Oregon Inc. has total accounts receivable of $500,000 at the end of the current year. Management estimates that 3% of the total receivables will not be collected. The allowance for doubtful accounts has an existing credit balance of $6,000. What is the correct journal entry to be made at the end of the year to record uncollectible accounts? Select one: Oa. Dr. Bad debt expense $15,000 and Cr. Allowance for Doubtful accounts $15,000 O b. Dr. Bad debts expense $9,000 and Cr. Allowance for doubtful accounts $9,000 O c. Dr. Bad debt expense $21,000 and Cr. Allowance for doubtful accounts $21,000 O d. Dr. Allowance for doubtful accounts $9,000 and Cr. Bad debt expense $9,000