PROBLEM (4.5 points) 20. On July 1, 2019, Brother's Dealership established a $150 petty cash fund. A check for S150 was made out to the petty cash custodian. During July, the petty cash custodian paid the following bills from the petty cash fund: Office supplies $ 36 Postage S 22 Delivery charges $ 68 Total $ 126 At the end of July the petty cash fund was replenished. Write the Journal entry to replenish the Petty Cash fund PROBLEM (10 points) 21) The following information relates to a company's accounts receivable: accounts receivable balance at the beginning of the year, $300,000; allowance for uncollectible accounts at the beginning of the year, $25,000 (credit balance); credit sales during the year, $1,500,000; accounts receivable written off during the year, $16,000; cash collections from customers, $1,450,000. Assuming the company estimates bad debts at an amount equal to 2% of credit sales. A. Calculate bad debt expense for the year. B. Calculate the year-end balance in the allowance for uncollectible accounts