please answer both of them

Morrow Inc. uses the percentage of credit sales method of estimating doubtful accounts. The Allowance for Doubtful Accounts has an unadjusted credit balance of $5,900 and the company had $300,000 of net credit sales during the period. Morrow has experienced bad debt losses of 4% of credit sales in prior periods. After making the adjusting entry for estimated bad debts, what is the ending balance in the Allowance for Doubtful Accounts account? Multiple Choice $12,000 $11,000 O 86.100 $17,900 The Allowance for Doubtful Accounts account is a temporary account, which is closed to retained Earnings at the end of the accounting period. True or False True False