Hi! Please EXPLAIN THE DIFFERENCE BETWEEN THESE PROBLEMS BECAUSE THEY ARE THE SAME QUESTION BUT THE ANSWERS ARE DIFFERENT. PLEASE POST JOURNAL ENTRIES AND T-ACCOUNTS WITH AN IN-DEPTH EXPLANATION.

THANKS!

91. Brown Company's account balances at December 31, 2014 for Accounts Receivable and the related Allowance for Doubtful Accounts are $920,000 debit and $1,400 credit, respectively. From an aging of accounts receivable, it is estimated that $23,000 of the December 31 receivables will be uncollectible. The necessary adjusting entry would include a credit to the allowance account for

a. $23,000.

b. $24,400.

c. $21,600. (CORRECT ANSWER)

d. $1,400.

92. Chen Company's account balances at December 31, 2014 for Accounts Receivable and the Allowance for Doubtful Accounts are $480,000 debit and $900 credit. Sales during 2014 were $1,650,000. It is estimated that 1% of sales will be uncollectible. The adjusting entry would include a credit to the allowance account for

a. $17,400.

b. $16,500. (CORRECT ANSWER)

c. $15,600.

d. $4,800.