Cachet Co. has the following information: Adjusted balance in Allowance for Doubtful Accounts $ 3,000 Bad debts estimated for the current year 8,000 Unadjusted credit balance in Allowance for Doubtful Accounts 4,000 No recoveries were recorded during the year. What was the amount of accounts written off during the year?

Schuepfer inc. bases its selling and administrative expense budget on budgeted unit sales. the sales budget shows 1,800 units are planned to be sold in march. the variable selling and administrative expense is $4.30 per unit. the budgeted fixed selling and administrative expense is $35,620 per month, which includes depreciation of $2,700 per month. the remainder of the fixed selling and administrative expense represents current cash flows. the cash disbursements for selling and administrative expenses on the march selling and administrative expense budget should be: