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8) For 2018, Rahal's Auto Parts estimates bad debt expense at 1% of credit sales. The 8) company reported accounts receivable and an allowance for uncollectible accounts of $86,500 and S2,100, respectively, at December 31, 2017. During 2018, Rahal's credit sales and collections were $404,000 and $408,000, respectively, and S2,340 in accounts receivable were written off Rahal's final balance in its allowance for uncollectible accounts at December 31, 2018, is: B) $4,340 C) $4,100. D) $3,800 A) $4,040. 4) Logistics Company had the following items listed in its trial balance at 12/31/2018: 4) Balance in checking account, Bank of the East Treasury bills, purchased on 11/1/2018 mature on 1/30/2019 Loan payable, long-term, Bank of the East S 442,000 20,000 300,000 Included in the checking account balance is $50,000 of restricted cash that Bank of the East requires as a compensating balance for the S300,000 note. What amount will Logistics include in its year-end balance sheet as cash and cash equivalents? A) $462,000. B) S412,000. C) $392,000. D) $442,000