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Notes A trial balance before adjustments included the following: Debit Credit Accounts receivable 64,000 Allowance for doubtful accounts 930 If the estimate of uncollectibles is made by taking 10% of gross account receivables, the amount of the adjustment is Select one: a. 6,307. b. 6,400. C. 5,470. d. 7,330. AS Inc. made a 40,000 sale on account with the following terms: 3/15, n/30. If the company uses the net method to record sales made on credit, how much should be recorded as sales revenue? Select one: a. 40,000 b. 37,600 C. 41,200 d. 38,800