1A. If the partial adjustment shown for Utilities Expense is right, what would the adjusted trial balance amount be for utilities payable?

1B. If the adjustment shown for Supplies Expense is right, what is the adjusted trial balance amount for supplies on hand?

1C. If the company estimates it will not collect 3% of A/R, the debit to Bad Debt Expense in the adjustments column is what?

Please explain with work how you got the answer. Thanks. I want to understand the material.

Unadjusted Trial Balance Adjusted Trial Balance Adjustments Cr DDr Dr Cr 40,000 2,000 800 Accounts Receivable Allowance for Doubtful Accounts Supplies on Hand Utilities Payable Notes Payable Bad Debt Expense Supplies Expense Utilities Expense 6,000 10,000 2,300 800 8,000 1,000