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QUESTION 11 Spinning Teacups, Inc. provided the following information for 2016 and 2015: Retained earnings, December 31, 2016 Retained earnings, December 31, 2015 Note payable, December 31, 2016 Note payable, December 31, 2015 Net income-2016 S76,000 80,000 42,000 49,000 64.000 No new loans were taken out during 2016 Required Prepare the financing activities section of the statement of cash flows for 2016 QUESTION 15 Tiberius, Inc. provided the following aging of its receivables at December 31 Receivables Balance Estimated % Age of Accounts 0-30 days 31 to 60 day 61 to 90 days 91 to 120 days Over 121 days Total S184,000 96,000 34,000 21,000 11.000 0.4% 2.4% 6,0% 9.1% 51.4% During the year, $12,512 of receivables were written off. The balance at the beginning of the year in the allowance account was $12,000 Required a. How much will Tiberius report as bad debts expense for the year? b. How much is the net value of Tiberius's receivables at year end