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All of the following statements regarding the financial statement presentation of receivables are true except: Question 13 Which of the following is not true regarding a promissory note? Question 14 The bookkeeper recorded the following journal entry Allowance for Doubtful Accounts 1,000 Accounts Receivable – Richard James 1,000 Which one of the following statements is false? Question 15 The direct write-off method is acceptable for financial reporting purposes only if the bad debt losses are insignificant. Question 16 When calculating interest on a promissory note with the maturity date stated in terms of days, the Question 17 The interest on a $4,000, 9%, 90-day note receivable is Question 18 Which of the following is a way of disposing of a note receivable? Question 19 The accounts receivable turnover Question 20 Match the items below by entering the appropriate code letter in the space provided.