Which of the the items below would not be included in cash and cash equivalents on the balance sheet? O money market funds checks received but not deposited O bank overdrafts O coins Based on the following information Cash sales 400,300 Credit sales 810,000 Unadjusted credit balance in Allowance for Doubtful Accounts Accounts receivable, end of the year 15,000 If expected bad debts are estimated to be 1% of ending accounts receivable, the adjusting entry to recognize bad debts will include a debit to Bad Debt Expense for 40 $150 $190 $8.100 $110