Yankee Cleaning Company borrowed $20,000 from Western National Bank for 180 days; discount rate is 4.5 percent; issued a note for $20,000. What amount of cash is received from Western National Bank?

Some states impose an estate tax equal to the credit allowed for state death taxes on the federal estate tax return if it is required to be filed. It is also known as a _____ tax.

a. sponge b. gift c. gifts causa mortis d. inventory

Brickman Company uses the allowance method to account for uncollectible receivables. At the beginning of the year, Allowance for Bad Debts had a credit balance of $1,000. During the year Brickman wrote off uncollectible receivables of $ 2,100. Brickman recorded Bad Debts Expense of $2,700. Brickman's year-end balance in Allowance for Bad Debts is $1,600. Brickman's ending balance of Accounts Receivable is $19,500. Compute the net realizable value of Accounts Receivable at year-end.

A: $16,800 B: $19,500 C: $17,400 D: $17,900`