33. A check involves three parties: A. The writer, the cashier, and the bank. B. The maker, the payee, and the bank. C. The maker, the manager, and the payee. D. The bookkeeper, the payee, and the bank. E. The signer, the cashier, and the company 34. A company had net sales of $31,500 and ending accounts receivable of $2,700 fo the current period. Its days' sales uncollected equals: A. 11.7 days. B. 23.3 days. C. 31.3 days. D. 42.5 days. E. 46.6 days. 35. The Cash Over and Short account: A. Is used to record a credit balance in the cash account B. Is an income statement account used for recording the income effects of cash errors in making change and/or from errors in processing petty cash transactions. C. Is not necessary in a computerized accounting system D. Can never have a debit balance. E. Can never have a credit balance. 10