I need the answers for both questions please.

QUESTION 48 A credit balance in the Allowance for Doubtful Accounts a. indicates that actual bad debt write-offs have been less than what was estimated b. is not the normal balance for that account c. cannot occur if the percentage of receivables method of estimating bad debts is used d. indicates that actual bad debt write-offs have exceeded previous provisions for bad debts QUESTION 49 Equipment costing 580,000 with a useful life of 10 years and a residual value of 58,000 has been depreciated for 6 years by the straight-line method. Assume a fiscal year ending December 31. What is the book value at the end of the sixth year of use? a. $54,200 b.572,000 c. 543,200 d. 536,800