Putnam & Putnam, a legal firm, uses the balance sheet approach to estimate uncollectible accounts expense. At year-end, an aging of the accounts receivable produced the following five groupings.          a. Not yet due $ 300,000  b. 1–30 days past due   126,000  c. 31–60 days past due   48,000  d. 61–90 days past due   9,000  e. Over 90 days past due   18,000    Total $ 501,000   On the basis of past experience, the company estimated the percentages probably uncollectible for the five age groups to be as follows: Group a, 1 percent; Group b, 3 percent; Group c, 10 percent; Group d, 20 percent; and Group e, 50 percent. The Allowance for Doubtful Accounts before adjustment at December 31 showed a credit balance of $7,080. Required:a. Compute the estimated amount of uncollectible accounts based on the above classification by age groups.b. Prepare the adjusting entry needed to bring the Allowance for Doubtful Accounts to the proper amount.c. Assume that on January 10 of the following year, Putnam & Putnam learned that an account receivable that had originated on September 1 in the amount of $5,160 was worthless because of the bankruptcy of the client, Safeland Co. Prepare the journal entry required on January 10 to write off this account.

“Bowling alone,” to Putnam (in our reading), refers to individuals not bowling in a league and instead with friends.

Read the passage from Act 3, Part 3, of The Crucible by Arthur Miller.DANFORTH: No uncorrupted man may fear this court, Mr. Hale! None! (to Giles) You are under arrest in contempt of this court. Now sit you down and take counsel with yourself, or you will be set in the jail until you decide to answer all questions.(Giles Corey makes a rush for Putnam. Proctor lunges and holds him.)PROCTOR: No, Giles!GILES (over Proctor’s shoulder at Putnam): I’ll cut your throat, Putnam, I’ll kill you yet!PROCTOR (forcing him into a chair): Peace, Giles, peace. (releasing him) We’ll prove ourselves. Now we will. (He starts to turn to Danforth.)GILES: Say nothin’ more, John. (pointing at Danforth) He’s only playin’ you! He means to hang us all!How does Giles Corey’s point of view influence the plot in this passage?Group of answer choicesGiles’s point of view is that Putnam is influencing the judge; this motivates him to speak out about the court.Giles’s point of view is that the court has no authority; this motivates him to allow the court to arrest him.Giles’s point of view is that the court is abusing its authority; this motivates him to criticize Danforth.Giles’s point of view is that the court is false; this motivates him to question Danforth’s actions.

Read this passage from Act 3, Parts 2 and 3, of The Crucible by Arthur Miller.GILES: You know, your father tried a case of mine—might be thirty-five year ago, I think.DANFORTH: Indeed.GILES: He never spoke to you of it?DANFORTH: No, I cannot recall it.GILES: That’s strange, he give me nine pound damages. He were a fair judge, your father. Y’see, I had a white mare that time, and this fellow come to borrow the mare—(Enter Parris with Thomas Putnam. When he sees Putnam, Giles’ ease goes; he is hard.) Aye, there he is.Which technique does the author use in this passage to express implicit meaning?Group of answer choicessarcasm; Giles is teasing Danforth about his father, who was not really a fair judge.satire; The author uses the character of Giles to make fun of people who sue too often.understatement; Giles is only telling a fraction of the many court cases he has argued.humor; Giles is rambling about a very old and irrelevant case in front of an important judge.

Which statements describe the evidence Giles Corey has brought to the court?Please select all that apply.Group of answer choicesA paper containing a claim from an anonymous neighbor who stated that he heard Putnam promise land to his daughter if a neighbor is hanged for witchcraft.A paper signed by the community that states that his wife is not a witch.An accusation that Thomas Putnam, who is the wealthiest man in the community, is accusing others of witchcraft to buy their land.A statement from Mary Warren that says she and the girls have been lying in court.

The landmark Supreme Court case Marbury v. Madison (1803) established which of the following? A. judicial review B. interstate commerce C. dual citizenship D. federal banks