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28. After aging Accounts Receivable, Z Company estimates uncollectible for 2015 to be $4,000. The balance in the allowance account at January 1, 2015 was a $300 credit. During the year, Z Co. wrote off $400 of accounts receivable. The debit to bad debts expense for 2015 would be for what amount? A) $3,700 B) $3,900 C) $4,000 D) $4,100 29. Net accounts receivable is defined as A) total accounts receivable less the amounts written off this year. B) total sales less the accounts receivable collected this year. C) total accounts receivable less the estimated amounts expected to be uncollectible in the future. D) total cash sales plus total credit sales less the bad debt expense recognized this year. The following inventory, purchases, and sales data are for the FLM Company. FLM uses the periodic method. Beginning Inventory Inventory Purchases No. of Units Sold 4 at $4 each 1st - 8 units at $5 each 15 2nd - 6 units at $6 each 3rd - 4 units at $10 each 30. Under FIFO, the ending inventory value is A) $30. B) $74. C) $58. D) $60. 31. Under LIFO, the ending inventory value is A) $58. B) $31. C) $101. D) $60