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Question 71) A five-year, 4%, $102,000 note payable is issued on January 1. Terms include equal annual instalment payments of $22,912. The entry to record the first instalment payment will include a a. debit to Notes Payable of $18,832. b. credit to Interest Expense of $4,080. O c. credit to Notes Payable of $22,912. Od. debit to Cash of $22,912. e. debit to Interest Expense of $2,020. Question 39) An aging of a company's accounts receivable indicates that $4,200 is estimated to be uncollectible. If Allowance for Doubtful Accounts has a $800 credit balance, the adjustment to record bad debts expense for the period will require a a. debit to Bad Debts Expense for $4,200. b. debit to Allowance for Doubtful Accounts for $3,400. C. credit to Bad Debts Expense for $3,400. 5 d d. credit to Allowance for Doubf-41 Accounts for $5,000. e. debit to Bad Debts Expense for $3,400