Net accounts receivable before write-offs is $845,000. What is the balance in net accounts receivable if $19,800 in uncollectible accounts are written off?

Select one:

A. $823,000

B. $867,000

C. $845,000

D. Cannot be determined

Where are plant assets and intangible assets classified in a balance sheet?

Select one:

A. Between current assets and investments

B. Immediately before current assets

C. After current assets and investments

D. After long-term liabilities

E. None of the above