Ads First Search Engine, Inc. reported the following in its 2018, Form 10-K (in millions). Use the information to determine in which year, Ads First reported a more significant R&D expenditure. 2018 2017 Revenues Research and development $100,000 $85,000 $14,000 $13,000 expense A) Because AD First spent only $13,000 million on R&D in 2016 versus $14,000 million in 2017. R&D expenditures are more significant in 2017. B) Because AD First spent 13.87% of revenue in 2016 versus 14.00% in 2017. R&D expenditures are more significant in 2017. C) Because AD First spent 15.29% of revenue in 2016 versus 14.00% in 2017. R&D expenditures are more significant in 2016. Question 9 (8.333 points) Paywall News, Inc. estimates its uncollectible accounts by aging its accounts receivable and apply percentages to various aged categories of accounts. Paywall computes a total of $4,000 in estimated uncollectible accounts as of its current year-end. Its net accounts receivable is $90,000. Its allowance for uncollectible accounts has an unused balance of $900 before any year-end adjustments. What amount of bad debt expense will Paywall News report on its income statement for the current year? A) $3,100 B) $86,000 C) $4,900 D) $7.900