On October 1, 2019. Fashion Jewelers accepted a 4-month, 10% note for $8.000 in settlement of an overdue account receivable. The accounting period ends on December 31. Calculate the accrued interest on the note at December 31, 2019. (Round any intermediate calculations to two decimal places, and your final answer to the nearest dollar.) O A $200 B. $267 O $800 D D. $400 Accounts Receivable has a balance of $35,000, and the Allowance for Bad Debts has a credit balance of $3,400. The allowance method is used. What is the net realizable value of Accounts Receivable before and after a $2.400 account receivable is written off? O A. $31,600: $31,600 O B. $29.200: $29,200 c. 531.600: $29,200 (D. $29.200: $34.000 A & B Commercial Cleaning is a new business. During its first year of operations, credit sales were $44,000 and collections from credit sales were $32,000. One account for $650 was written off. Management uses the percent-of-sales method to account for bad debts expense and estimates 2% of credit sales to be uncollectible. What is the balance of Accounts Receivable at the end of the first year? O A $10.470 OB. $11,120 Oo. $12.000 0 D. $11.350