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Country Cupboard purchased inventory for $4,400 and also paid a $400 freight bill. Country Cupboard returned 45% of the goods to the seller and later took a 1% purchase discount. Assume Country Cupboard uses a perpetual inventory system. What is Country Cupboard's final cost of the inventory that it kept? (Round your answer to the nearest whole number.) O A. $2,614 O B. $2,796 O C. $2,396 OD. $1,960 Blimp Corporation uses the allowance method to account for uncollectible receivables. At the beginning of the year, Allowance for Bad Debts had a credit balance of $800. During the year Blimp wrote off uncollectible receivables of $2,200. Blimp recorded Bad Debts Expense of $2,800. What is Blimp's year-end balance in Allowance for Bad Debts? O A. $600 O B. $1,400 O C. $5,000 OD. $3,600 Assume Global Cleaning Service had net income of $885 for the year. Global Cleaning Service's beginning and ending total assets were $4,525 and $4,325, respectively. Calculate Global Cleaning Service's return on assets for the year. (Round to the nearest hundredth percent, X.XX%.) O A. 20.5% OB. 5% OC. 20% OD. 19.6%