please answer both , will upvote!

Question 2 1 pts Desert, Inc. is completing its bank reconciliation for the month of April. Desert reports the following information: Balance per Bank Statement 4/30 $182,609 NSF Check returned with 4/30 bank statement $1,509 Deposits in Transit 4/30 $15,393 Outstanding Checks 4/30 $15,459 Bank Service Charges for April $44 What is the true cash balance at April 30th? Question 5 1 pts Desert Company reports the following normal balances for the year 202X: $33,536 Balance in ADA at 1/1 Balance in A/R at 1/1 Balance in A/R at 12/31 $600,000 $777,123 Desert estimates that 5% of accounts receivable will be uncollectible. During the year, it wrote off $21,632 of accounts and collected $6,699 on accounts previously written off. What is the amount of bad debt expense Desert will report on its 202X income statement? *round your answer to the nearest $1