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Calistoga Produce estimates bad debt expense at 0.30% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $478,000 and $1,610 respectively, at December 31,2023 . During 2024 . Calistoga's credit sales and collections were $325,000 and $310,000, respectively, and $1,890 in accounts receivable were written off. Calistoga's final balance in its allowance for uncollectible accounts at December 31,2024 , is: Multiple Choice $600 $1,580. $1,345. $695. Excerpts from Hulkster Company's December 31, 2024 and 2023, financial statements are presented below: Hulkster's 2024 return on assets is closest to: Multiple Choice 12.3%. 10.7%. 20.0% 57.3%. False Value Hardware began 2024 with a credit balance of $32,600 in the refund liability account. Sales and cash collections from customers during the year were $640,000 and $600,000, respectively. False Value estimates that 6% of all sales will be returned. During 2024 , customers returmed merchandise for credit of $23,000 to their accounts. What is the balance in the refund liability account at the end of 2024 ? Multiple Choice $48,000 $61.400 $9,600 $38,400