Erickson Company had a $400 credit balance in Allowance for Doubtful Accounts at December 31, 2012, before the current year's provision for uncollectible accounts An aging of the accounts receivable revealed the following: Great Plains Supply Co. has the following transactions related to notes receivable during the last 2 months of the year. Nov. 1 Loaned $90,000 cash to B Benson on a 1-year, 8% note Dec. 11 Sold goods to Roswell, Inc., receiving a $9,000, 90-day. 7% note 16 Received a $20,000. 6-month, 9% note to settle an open account from M. Ling 31 Accrued interest revenue on all notes receivable.