need these answered

Question 3 of 18 As of 12/31/2014, Nikolaus Company has A/R of $187,000. The company splits its accounts receivable into three age categories and estimates probable uncollectibility for each category. As of 12/31/2014, Nikolous Company's Allowance for Doubtful Accounts has a debit balance of 3,000 before any adjusting entries. What amount of bad debt expense wilt Nikolaus Company recognize for the period ended 12/31/2014? Question 4 of 18 On October 1, Hahn incorporated purchased inventory for $19,000. The company paid $4,300 in freight chatges to have the inventory delivered to its shop and $1,000 to prepare the inventory for sale. After the inventory was prepped and ready to sell, Hahn incorporated paid $700 to market the inventory via television and internet ads, and $450 to insure the inventory for three months before it is sold. What total amount wilt the company canitalize on its balance sheet for the inventory