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At the end of Year 2, DD Co. had 2 products of hockey sticks in inventory at the following costs: Whippy Whip - $5,000 and Rock Solid - $6,200. After the end of the season and some negative reviews regarding the Rock Solid stick, DD Co. investigated what the NRV (net realizable value) of their products were. They discovered that for their remaining inventory they could realize $6,500 for the Whippy Whip and $2,500 for the Rock Solid. At what amount should the inventory be reported on the December 31, 2018 statement of financial position? Select one: O a. $12,700 O b. $7,500 Oc. $11,200 O d. $9,000 A cheque for rent is correctly written and paid out of the bank for $483 but incorrectly recorded on the company's books as $384. The appropriate treatment on the bank reconciliation would be to: Select one: O a. add $99 to the balance per books. ob deduct $99 from the balance per bank O a deduct $99 from the balance per books. O d. add $99 to the balance per bank. BlackHole Inc. gathered the following information in preparing its November bank reconciliation: Cash balance per books, Nov 30 $6,200 Deposits in transit 225 Electronic collection of account receivable 1,150 Bank charge 25 Outstanding cheques NSF cheque 200 1,700 The reconciled cash balance per books as at Nov 30 is: Select one: O a. $7,125 O b. $5,200 Oc. $5,650 O d. $6,900 When an account is written off using the allowance method for uncollectible accounts, accounts receivable: Select one: O a decreases and the allowance account decreases. o b. increases and the allowance account increases. O c. decreases and the allowance account increases, O d. is unchanged and the allowance account increases. An aging of a company's accounts receivable indicates that $11,000 is estimated to be uncollectible using the percentage of receivables approach. If the Allowance for Doubtful Accounts has a $1,600 credit balance, the adjustment to record bad debts for the period will require a: Select one: O a. debit to Bad Debts Expense for $9.400. o b. debit to Allowance for Doubtful Accounts for $11,000. oc. debit to Bad Debts Expense for $11,000. O d. debit to Bad Debts Expense for $12,600