Hello, I need the solution for these questions with explanations

1) An understatement of the beginning inventory results in

a. no effect on the period's earnings.

b. an overstatement of earnings.

c. an understatement of earnings.

d. a need to adjust purchases.

2) Tabor Company had trade receivables of $450,000 and an allowance for doubtful accounts of $15,500 just prior to writing off as worthless a trade receivable from Fox Company of $5,000. What was the net realizable value of trade receivables as shown by the accounting record before and after the write-off? Before After

a. $450,000 $450,000

b. $15,000 $439,500

c. $434,500 $429,500

d. $434,500 $434,500

3) An aging of a company's trade receivables indicates that $6,500 is estimated to be uncollectible. If Allowance for Doubtful Accounts has a $1,200 debit balance, the adjustment to record bad debts for the period will require a debit to

a) Bad Debts Expense for $6,500.

b) Bad Debts Expense for $5,300.

c) Allowance for Doubtful Accounts for $6,500.

d) Bad Debts Expense for $7,700.