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The value must be a number 19. On October 1, 2011, Ahmad Company sells (factors) 5400,000 of receivables to Nation Factors, Inc. Nation assesses a service charge of 3% of the amount of receivables sold. The journal entry to record the sale by Ahmad will include: (2 Points) a credit of $412,000 to Cash a debit of $412,000 to Cash a debit of $400.000 to Accounts Receivable a debit of $12,000 to Service Charge Expense. 20. The book value of an asset is equal to the (2 points) asset's fair value less its historical cost replacement cost of the asset. blue book value relied on by secondary markets asset's cost less accumulated depreciation 21. A factory machine was purchased for $90,000 on January 1, 2011. It was estimated that it would have a $18,000 residual value at the end of its 5 year useful life. It was also estimated that the machine would be run 40,000 hours in the 5 years. The company ran the machine for 4,000 actual hours in OO HUAWEI nova 3 AI CAMERA blue book value relied on by secondary markets. 40asset's cost less accumulated depreciation 21. A factory machine was purchased for $90.000 on January 1, 2011. It was estimated that it would have a $18,000 residual value at the end of its 5. year useful life. It was also estimated that the machine would be run 40,000 hours in the years. The company ran the machine for 4,000 actual hours in 2011. If the company uses the units-of-activity method of depreciation, the amount of depreciation expense for 2011 would be (2 points) The value must be a number 22. A company exchanges its old office equipment and $40,000 for new office equipment. The old office equipment has I book value of $28,000 and a fair value of $20,000 on the date of the exchange. The cost of the new office equipment would be recorded at 25 12 Points) The value must be a number 23. An aging of a company's accounts receivable indicates that $4,000 are estimated to be uncollectible. If Allowance for Doubtful Accounts has a $1,200 credit balance, the adjustment to record bad debts for the period will require a (2 Points) credit to Allowance for Doubtful Accounts for $4.000, debit to Bad Debts Expense for $4.000. debit to Bad Debts Expense for $2.800. OO HUAWEI nova 3 Accounts for $2.800. AI CAMERA