Please just explain why the correct answers are well correct if its just math please just show what math you used to get that answer that will suffice.

Question 49 O out of 2 points At their year-end a company reported that accounts receivable had a balance of $136.000 and the allowance for uncollectible accounts had a debisbalance of 5300 prior to any year end adjusting x entries. An analysis of accounts receivable suggests that the amount of uncollectibles in accounts receivable at year end is 4%. The year end adjustment for bad debt expense based on the allowance method would be: Selected Answer: C. 55,146. Answers: A $5,140 B.$5,740 C. $5,146. D. $5,444 Question 48 O out of 2 points Which accounting principle does the direct write-off method violate? Selected Answer: C. GAAP Revenue recognition Answers: A GAAP Historical Cost Principal. B. GAAP Conservative Principle. C. GAAP Revenue recognition D. GAAP Expense Recognition Question 46 O out of 2 points A of a company had a credit balance in its Allowance for Uncollectible Accounts of $2,600 before any adjustment there Selected B. The debt to bad debt expense at year-end would be 52.600 higher than the amount of estimated uncollectible accounts on the balance sheet at year-end. Answer: Answers: A. The company would add $2,600 to the credit adjustment to the allowance for uncollectible accounts at year-end. B. The debit to bad debt expense at year-end would be $2,600 higher than the amount of estimated uncollectible accounts on the balance sheet at year-end. C. The credit to the allowance for uncollectible accounts at year-end would be $2,600 less than the estimated uncollectible accounts at year-end. The estimated amount of bad debt in accounts receivable at year-end would be the amount credited to the allowance for uncollectible accounts and debited to bad debt expense at year-end. Question 40 O out of 2 points Under the direct write-off method, what adjustment is made at the end of the year to account for possible future bad debts? Selected Answer. B. Debit Allowance for Uncollectible Accounts. Answers: A. Debit Bad Debt Expense. B. Debit Allowance for Uncollectible Accounts C. Credit Accounts Receivable. D. No adjustment is made. Question 31 O out of 2 points A Under the allowance method, which of the following does not change the balance in the Accounts Receivable account? Selected Answer D. Write offs of specific customer uncollectible accounts. Answers: A Returns on credit sales. B. The year-end adjustment to the allowance for uncollectible accounts. C. Collections on customer accounts. D. Write-offs of specific customer uncollectible accounts. Question 14 O out of 2 points The receivables turnover ratio shows the number of times during a year that the average accounts receivable balance is collected (or "turns over Selected Answer: Answers False True False Question 22 O out of 2 points The balance in the Accumulated Depreciation account represents: Selected Answer. Answers: B. A contra-expense account. A. The amount charged to expense in the current period. B. A contra expense account. C. A cash fund to be used to replace plant assets. D. The amount charged to depreciation expense since the acquisition of the plant asset. Dout of 2 points Question 30 The practice of using the lower-of-cost-or-net-realizable-value to evaluate inventory reflects which of the following accounting principles X Selected Answer: D. Materiality Principal Answers: A Expense Recognition principle. B. Revenue recognition Principal. C. Conservatism Principal D. Materiality Principal