please answer all 3 question per chegg guidelines

31. Rahal's Auto Parts estimates credit loss expense at 1% of revenues. The company had an allowance for credit losses of $2,100 at January 1. During the year, Rahal's revenues were $404,000 and $2,340 in accounts receivable were written off. What is Rahal's credit loss expense for the year?

a. $2,100

b. $2,340

c. $4,040

d. $4,080

32. Rahal's Auto Parts estimates credit loss expense at 1% of revenues. The company had an allowance for credit losses of $2,100 at January 1. During the year, Rahal's revenues were $404,000 and $2,340 in accounts receivable were written off. What is Rahal's allowance for credit losses at December 31?

a. $4,340

b. $4,100

c. $3,800

d. $4,040

33. Jackson Co. had the following accounts receivable December 31:

DAYS OUTSTANDING	AMOUNT	ESTIMATED % UNCOLLECTIBLE
0-30	$ 420	2%
31-60	140	5%
61-120	100	10%
Over 120	120	20%

During the year, Jackson wrote off $12 in receivables. Jackson's January 1 allowance for credit losses was $40. What is the balance in the allowance for credit losses at December 31?

a. $28

b. $31

c. $49.40

d. $55.40