please show COMPLETE SOLUTION in every answer .

1. On July 01,2019 ABY company sold equipment to EMME company for 250,000. ABY company accepted a 10% note receivables for the entries sales price. This note is payable in two equal installments of 125,000 plus accrued interest on December 31,2019, and December 31,2020. On July 1,2020, ABY company discounted the note at a bank at an interest rate of 12%. The cash received by ABY company from the note discounting is? a. $123,375 b. $246,750 $129,250 d. $233,500 2. The receivable control account of Duff company shows a balance of 114,000 of December 31,2016. An analysis of the following. Accounts receivable from regular customers .52,000 Advances to creditors on purchase order ..... 15,000 Customers credit balances .. . (5,000) Notes receivable dishonored charged back to account receivable..............4,000 selling price of goods shipped to customers on December 31,2016 under terms FOB shipping point . 8,000 Subscription receivable, due June 30. 2015.. ...40,000 The correct balance to current trade accounts receivable of Duff Company as of December 31,2016 is? a. 60,000 b. 56,000 C. 69,000 d. 64,000 3. An entity transferred financial assets to another entity. The transfer meets the conditions to be accounted for as a sale. the transfer should do each of the following except a. remove all the assets sold from the statement of financial position b. measure the assets received and liabilities incurred at cost c. recognize any gain or loss on sale d. record all assets received and liabilities incurred as proceeds from the sale 4. Maki company had the following information relating to in accounts receivable at December 31,2015 and for the year ended, December 31, 2016. Accounts receivable, December 31,2015 1,200,000 Allowance for doubtful accounts, December 31,2015 60,000 Credit rules for 2016 5,300,000 Collection from customers 4,650,000 Accounts written off on September 30,2016 75,000 Estimated uncollectible accounts per in aging of receivables at December 31,2016 110,000 The net realizable value of the receivable as of December 31,2016 is a. 1,665,000 b. 1,770,000 1,715,000 d. 1,775,000