Please answer all three questions per chegg guidelines

14. Which of the following differences on a bank reconciliation does not require the company to make an adjusting journal entry?

a. Bank service charges

b. Interest earned

c. EFT collection from a customer

d. Outstanding checks

18. An uncollectible account receivable of $5,000 must be written off. What is the correct journal entry to record the write-off?

a. Debit to accounts receivable and credit to allowance for credit losses

b. Debit to allowance for credit losses and credit to accounts receivable

c. Debit to credit loss expense and credit to allowance for credit losses

d. Debit to credit loss expense and credit to accounts receivable

23. Armor Company sold land for $200,000 cash. The land had originally cost $250,000. What is Armor's journal entry to record the sale of the land?

a. dr. Cash 200,000, dr. Gain 50,000, cr. Land 250,000

b. dr. Cash 200,000, dr. Loss 50,000, cr. Land 250,000

c. dr. Cash 250,000, cr. Land 250,000

d. dr. Cash 200,000, cr. Land 200,000