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collected $1,450 which had been written off as uncollectible in 2012. As a result of these transactions, the change in the accounts receivable balance indicates a $102,000 increase. $100,550 increase. $46,550 increase. $48,000 increase. 15- Multiple Choice Question 142 A 5%, 120-day note receivable is received from a customer to settle an existing account receivable of $75,000. Assuming a 360 day year, the accounting entry for acquisition of the note will include a debit to Notes Receivable for $75,000 and no entry for interest. debit to Notes Receivable for $76,250. debit to Notes Receivable for $78,720. credit to Interest Revenue for $1,250. ----------------------------------------------------------- ACC 557 Week 6 Chapter 9 (E9-9, E9-11, E9-12, P9-3A) FOR MORE CLASSES VISIT www.acc557tutor.com