Suppose that a small company is thinking of putting plants in their lobby for employees to view and enjoy. since the plants are to be viewed by employees, the plants are non-excludable (it is infeasible to move a plant each time a specific individual walks by) and non-rival in consumption (if one worker looks at the plant, it does not prevent another from doing so as well). the company employs three workers: tim, greg, and sharon. the company is thinking about buying up to three plants, and wants to know how much workers would enjoy each plant. for tim, the first plant has a benefit of $ 47 per day, the second plant has a benefit of $ 37 per day, and the third plant has a benefit of $ 13 per day. for greg, the first plant has a benefit of $ 41 per day, the second has a benefit of $ 28 per day, and the third has a benefit of $ 6 per day. for sharon, the first plant has a benefit of $ 31 per day, the second has a benefit of $ 19 per day, and the third has a benefit of $ 2 per day. given that no one else will see the plants, no one else values the plants in the lobby. what is the marginal social benefit of the first plant?

Swathmore clothing corporation grants its customers 30 days' credit. the company uses the allowance method for its uncollectible accounts receivable. during the year, a monthly bad debt accrual is made by multiplying 3% times the amount of credit sales for the month. at the fiscal year-end of december 31, an aging of accounts receivable schedule is prepared and the allowance for uncollectible accounts is adjusted accordingly. at the end of 2012, accounts receivable were dollar 586.000 and the allowance account had a credit balance of dollar 50,000. accounts receivable activity for 2013 was as follows: the company's controller prepared the following aging summary of year-end accounts receivable: prepare a summary journal entry to record the monthly bad debt accrual and the write-offs during the year. (if no entry is required for a particular event, select "no journal entry required" in the first account field.) prepare the necessary year-end adjusting entry for bad debt expense. (if no entry is required for an event, select "no journal entry required" in the first account field.) what is total bad debt expense for 2013? calculate the amount of accounts receivable that would appear in the 2013 balance sheet?