Sunland, Inc. had the following bank reconciliation at March 31, 2020: Balance per bank statement, 3/31/20 $ 38500 Add: Deposit in transit 6250 44750 Less: Outstanding checks 8600 Balance per books, 3/31/20 $ 36150 Data per bank for the month of April 2020 follow: Deposits $ 47500 Disbursements 50100 All reconciling items at March 31, 2020 cleared the bank in April. Outstanding checks at April 30, 2020 totaled $ 6030. There were no deposits in transit at April 30, 2020. What is the cash balance per books at April 30, 2020

The following information is from the 2019 records of albert book shop: accounts receivable, december 31, 2019 $ 42 comma 000 (debit) allowance for bad debts, december 31, 2019 prior to adjustment 2 comma 000 (debit) net credit sales for 2019 179 comma 000 accounts written off as uncollectible during 2017 15 comma 000 cash sales during 2019 28 comma 500 bad debts expense is estimated by the method. management estimates that $ 5 comma 300 of accounts receivable will be uncollectible. calculate the amount of bad debts expense for 2019.