If ohio company received $2,250 as partial payment on the $5,500 account of carson mueller co. and wrote off the remaining balance as uncollectible, the only difference between recording the entry under the direct write-off method and the allowance method (assuming that an adequate allowance account had been set up) would be
a. a debit to bad debt expense for $3,250 under the direct method rather than a debit to accounts receivable for $3,250 under the allowance method.
b. a debit to bad debt expense for $3,250 under the direct method rather than a debit to allowance for doubtful accounts for $3,250 under the allowance method.
c. a credit to accounts receivable for $3,250 under the direct method rather than a credit to allowance for doubtful accounts for $3,250 under the allowance method.
d. a debit to cash for $2,250 under the direct method rather than a credit to cash for $2,250 under the allowance method.

For each of the following cases determine the ending balance in the inventory account. (hint: first, determine the total cost of inventory available for sale. next, subtract the cost of the inventory sold to arrive at the ending balance.)a. jill’s dress shop had a beginning balance in its inventory account of $40,000. during the accounting period jill’s purchased $75,000 of inventory, returned $5,000 of inventory, and obtained $750 of purchases discounts. jill’s incurred $1,000 of transportation-in cost and $600 of transportation-out cost. salaries of sales personnel amounted to $31,000. administrative expenses amounted to $35,600. cost of goods sold amounted to $82,300.b. ken’s bait shop had a beginning balance in its inventory account of $8,000. during the accounting period ken’s purchased $36,900 of inventory, obtained $1,200 of purchases allowances, and received $360 of purchases discounts. sales discounts amounted to $640. ken’s incurred $900 of transportation-in cost and $260 of transportation-out cost. selling and administrative cost amounted to $12,300. cost of goods sold amounted to $33,900.a& b. cost of goods avaliable for sale? ending inventory?