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11. Caruthers Company uses the allowance method to account for bad debts. At the beginning of 2018, the Allowance for Uncollectible Accounts account had a credit balance of $13,800. Credit sales for 2018 totaled $790,000. During this year, $18,700 in receivables were written off as uncollectible. The year- end accounts receivable balance was $198,600. Caruthers anticipates that 2% of all credit sales will ultimately become uncollectible. The fiscal year ends on December 31. What is the balance in the Allowance for Uncollectible Accounts account at the end of 2018 18.700 5700 10.900 13. On January 1, 2018 Cox Appliances sold customer Peter Sperry a three-year extended warranty for 5330 with the purchase of his new appliances. Cox incurred $3.240 in warranty expenses this year its outstanding extended warranties for all customers. Mr. Sperry did not file a warranty claim in 2018, Prepare Cox's adjusting entry on December 31, 2018 related to Mr. Sperry's warranty. Date PR Debit Credit 110 Llability, ext. W sales revenue I 14. Listener Video discovered the batteries in one of its products represents a potential fire hazard. The product will definitely be recalled and is estimated to cost the company $167,000. Date Account PR Debit Credit 1167.000 Loss- eR Liability - PR 167,000