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QUESTION 13 Suppose that David had the following transactions for his business inventory of widgets (purchase prices below) Wident Purchase Date Direct Cost Other Costs Total Cost 31 August 15 32.100 $ 100 $ 2.200 #2 October 30 $ 2.200 $ 150 $ 2350 33 November 10 51.900 $ 100 $ 2,000 In late December, David sold widget #2 What ending Inventory would David record it ne elects to use the FIFO method this year? QUESTION 14 This year Willam provided $10,200 of services to a large client on credit Unfortunately, this client has recently encountered financial culties and has been unable to pay Wiliam for the services. Moreover, William does not expect to collect for his services Wiliam has written off the account and would like to dama deduction for tax purposes. What amount of deduction for bad debt expense can Willam claim this year it he uses the accrual method