the year ended December 31, 2017 sing the year-end aging of , Dent Co. estimated its allowance for uncollectible accounts accounts receivable. The following data are available: Allowance for uncollectible Provision for uncollectible accounts during 2017 Uncollectible accounts written off, 11/3017 Estimated uncollectible accounts per aging. 12/31/17 accounts, 1/1/17 $126,000 90,000 104,000 156,000 After year-end adjustment, the bad debt expense for 2017 should be A) $104,000. B) $90,000. C) $156,000. D) $134,000. 9. In preparing its August 31, 2017 bank reconciliation, Bing Corp has available information: $25,650 3,900 Balance per bank statement, 8/31/17 Deposit in transit, 8/31/17 Return of customer's check for insufficient funds, 8/30/17 Outstanding checks, 8/31/17 Bank service charges for August 600 2,750 100 At August 31, 2017, Bing's correct cash balance is A. $26,800 B. $26,200. C. S26, 100. D. $24,500. 10, Moon Inc. factors S3,000,000 of its accounts receivables without recourse for a finance charge of 4%. The finance company retains an amount equal to 8% of the accounts receivable for possible adjustments. Moon estimates the fair value of the recourse liability at $300,000. What would be the debit to Cash in the journal entry to record this transaction? A) $3,000,000. B) $2.880,000. C) $2,640,000 D) $2,340,000. 11. If a petty cash fund is established in the amount of $300, and contains $180 in cash and $115 in receipts for disbursements when it is replenished, the journal entry to record replenishment should include credits to the following accounts A) Petty Cash, $90. B) Petty Cash, $120. C) Cash, S115; Cash Over and Short, $5. D) Cash, S120