On December 31 of the current year, a company's unadjusted trial balance included the following: Accounts Receivable, debit balance of $88,790; Allowance for Doubtful Accounts, credit balance of $1,418.70. What amount should be debited to Bad Debts Expense, assuming 2% of outstanding accounts receivable at the end of the current year are considered uncollectible? O a) $2,306.60 b) $87.545.00 c) $1,245.00 Old $1.775.80 6) 5357.10 A1 Catering Company had unearned revenue of $8,000 related to food services to be provided for customers. A1 Catering then provides $3,000 of food services to customers. Based on this information, what are total liabilities for A1 Catering? O a) $5,000 (b) $3,000 c) $13,000 d) $8.000