Van Dijk Corporation estimates the allowance for uncollectible accounts at 3% of the balance of accounts receivable. During 2020, Van Dijk wrote off $89,300 of accounts receivable and collected $23,770 on accounts previously written off. Bad debt expense for 2020 was $169,000. The balance in accounts receivable was $7,280,000 at 12/31/2020. What was the balance in accounts receivable at 1/1/2020? Multiple Choice $6,807,660 $5,250,961 $4,623,333 $3,831,000 Which of the following is different in terms of its effect on par value per share? Multiple Choice Stock splits Stock repurchases Stock issuances Stock dividends