The Sun Corporation purchased a machine for $80 000 on 1 January 2018. The machine is expected to have a useful life of 5 years, a residual value of zero, and a production capacity of 120 000 units before it is scrapped. The Sun Corporation uses the units-of-production method to calculate depreciation. For the year ending 31 December 2018, the depreciation was $16 000. The number of units produced during 2019 is 30 000. The carrying amount of the machine at 31 December 2019 is: Select one: a. $44 000 b. $16 000 c. $20 000 d. $30 000 The Allowance for Doubtful Debts account has a CR balance at the start of the year of $1,000. At the end of the year debts of $900, are to be written off and the Allowance for Doubtful Debts is to be adjusted to 10% of the closing Accounts Receivable balance of $20,000. The amount for Bad Debts Expense appearing in the Income statement for the year will be: Select one: a. $2,000 b. $1,900 c. $2,200 d. $2,100 Nguyen recorded sales of $280 000 during the year. Of these, $180 000 were on credit. Bad debts in the past have averaged 1% of credit sales. Using the income statement method, the amount to provide for estimated bad debt expense for the year is: Select one: a. Nil b. $180. c. $1800 d. $2800