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4. Kerr Company's account balances at December 31 for Accounts Receivable and Allowance for Doubtful Accounts were $2,100,000 and $20,000 (Cr.), respectively. An aging of accounts receivable indicated that $170,000 are expected to become uncollectible. The amount of the adjusting entry for bad debts at December 31 is a. $150,000. b. $170,000. c. $210,000 d. $190,000. The maturity value of a $60,000,6%, 3-month note receivable is a. $61,200. b. $60,360. c. $60,900. d. $63,600. Hull Company acquires land for $86,000 cash. Additional costs are as follows: Removal of shed $ 300 Filling and grading 1,500 Salvage value of lumber of shed 120 Broker commission 1,130 Paving of parking lot 10.000 Closing costs 560 Hull will record the acquisition cost of the land as a. $96,000. b. $87,690. c. $89.610. d. $89,370. 7. 640 Presto Company purchased equipment and these costs were incurred: Cash price $65.000 Sales taxes 3.600 Insurance during transit Installation and testing 860 Total costs S70.100 Presto will record the acquisition cost of the equipment as a. $65,000. b. $68,600. c. $69,240. d. $70,100