Please answer both questions. I really need it. Thanks a lot!

At December 31, 2022, Mohling Company's inventory records indicated a balance of $632,000. Upon further investigation it was determined that this amount included the following: - $112,000 in inventory purchases made by Mohling shipped from the seller 12/27/22 terms FOB destination, but not due to be received until January 2 - $74,000 in goods sold by Mohling with terms FOB destination on December 27 . The goods are not expected to reach their destination until January 6 - $6,000 of goods received on consignment from Dollywood Company What is Mohling's correct ending inventory balance at December 31,2022 ? $520,000$526,000$440,000$514,000 Question 6 An aging of a company's accounts recelvable indicates that $9,000 are estimated to be uncollectible. If Allowance for Doubtful Accounts has a $3,200 debit balance, the adjustment to record bad debts for the period will require a debit to Bad Debt Expense for $9.000 debit to Bad Debt Expense for $12.200 debit to Bad Debt Expense for $5,800 credit to Allowance for Doubtful Accounts for $9.000