Using the following information: During 2021, sales on account were $145500 and collections on account were $98900. Also during 2021, the company wrote off $3980 in uncollectible accounts. An analysis of outstanding receivable accounts at year end indicated that uncollectible accounts should be estimated at $40500. The change in the cash realizable value from the balance at 12/31/20 to 12/31/21 was a $37720 increase. $42620 increase. $44480 increase. $46600 increase. Coronado Company accepted a national credit card for a $4700 purchase. The cost of the goods sold is $2200. The credit card company charges a 2% fee. What is the impact of this transaction on net operating income? Increase by $2450 Increase by $4606 Increase by $2406 Increase by $2500 On January 15,2021, Swifty Company received a two-month, 8%,$8100 note from William Pentel for the settlement of his open account. The entry by Swifty Company on March 15, 2021 if Pentel dishonors the note and collection is expected is