The company has a current balance in the allowance for doubtful accounts of $150,000 and its aging analysis now shows they need $180,000. Enter what adjustment you would make in the Financial Effects Template. Accounts Receivable [ Choose ] Allowance for Bad Debts [Choose ] Revenues [Choose ] v Bad Debt Expense [ Choose] The company buys some machinery for $100,000 on January 1. It has a useful life of 10 years and a salvage value of $10,000. What is the book value of the equipment at the end of the year if they use a straight line depreciation method? if the answer is $123,456.78. enter as 123456.78