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Exercise III (5 points) Andy had accounts receivable of $280,000 and an allowance for doubtful accounts of $10,800 just before writing off as worthless an account receivable from Ernie Company of $1,600. a) Prepare the journal entry to write off the bad debt. b) After writing off this receivable what would be the balance in Andy's Allowance for Doubtful Accounts? Perform the calculations. A) $10,800 credit balance. B) $12,400 credit balance. C) $9,200 credit balance. D) $9,200 debit balance. Exercise IV (5 points) During 2019, Alumin Company had total revenues of $2,500,000 and total expenses of $1,500,000. Beginning balance of Retained Earnings for the company was $1,000,000. If the company distributed $550,000 in dividends for 2019, find the balance in the Retained Earnings at the end of 2019. 20. Revenues increase owners' equity because: A) Revenues are recorded by a debit. B) Revenues increase net income, which increases retained earnings. C) Of the matching principle. D) None of them