Can i please have some help with these multiple choice questions

QUESTION 1 Accounts receivable has a balance of $8000 and the Allowance for doubtful debts has a credit balance of $450. The allowance method is used. What is the net realisable value after a $170 account receivable is written off? $7550 $7720 $7380 $8000 QUESTION 2 Smart Art is a new establishment. During the first year, there were credit sales of $45,000 and collections of credit sales of $32,000. One account for $550 was written off. The company decided to use the percentage of sales method to account for bad debts expense and decided to use a factor of 2% for their year-end adjustment of bad debts expense. The ending balance in Allowance for doubtful debts account would be: $350. $900. $1529. O $249. QUESTION 3 Allowance for doubtful debts account has a debit balance of $9000 before the adjusting entry for bad debt expense. After analysing the accounts in the accounts receivable subsidiary ledger, the company's management estimates that uncollectable accounts will be $13,000. What will be the amount of the adjustment in the Allowance for doubtful debts account? $22,000 $13,000 $21,250 $20,900 QUESTION 4 The Allowance for doubtful debts account has a credit balance of $8500 before the adjusting entry for bad debt expense. After analysing the accounts in the accounts receivable subsidiary ledger using the ageing method, the company's management estimates that uncollectable accounts will be $14,500. What will be the balance of the Allowance for doubtful debts reported on the balance sheet? $6000 $13,050 $23,000 $14,500