The following information is from the records of Pangolin Camera Shop: Accounts Receivable, December 31, 2017$24,000 (debit) Allowance for Bad Debts, December 31, 2017 prior to adjustment500 (debit) Net credit sales for 201793,000 Accounts written off as uncollectible during 2017350 Bad expense is estimated by the aging-of-receivables method. Management estimates that $3,050 of accounts receivable will be uncollectible. Calculate the amount of net accounts receivable after the adjustment for bad debts.

James jones is the owner of a small retail business operated as a sole proprietorship. during 2017, his business recorded the following items of income and expense: revenue from inventory sales $ 147,000 cost of goods sold 33,500 business license tax 2,400 rent on retail space 42,000 supplies 15,000 wages paid to employees 22,000 payroll taxes 1,700 utilities 3,600 compute taxable income attributable to the sole proprietorship by completing schedule c to be included in james’s 2017 form 1040. compute self-employment tax payable on the earnings of james’s sole proprietorship by completing a 2017 schedule se, form 1040. assume your answers to parts a and b are the same for 2018. further assume that james's business is not a service business, and that it has $155,000 unadjusted basis in tangible depreciable property. calculate james's 2018 section 199a deduction.