I think it is D ...... sorry if it is wrong .-.
        
             
        
        
        
Answer:
FLSA rules establish that only short coffee breaks (between 5 to 20 minutes) should be compensated as work time. Meal periods that last at least 30 minutes are not compensable work time. 
If maintenance workers are recalled earlier, that time counts as work time because they are performing their normal work tasks.  
 
        
             
        
        
        
Answer and Explanation:
The Journal entry is shown below:-
a. Bad Debt Expense Dr, $36,800            ($40,000 – $3,200)
                     To Allowance for Doubtful Accounts $36,800
(Being the bad debt expense is recorded)
For recording this we debited the bad debt expense as it increased the expenses and at the same time it reduced the assets so the allowance for doubtful accounts is credited 
b. Bad Debt Expense Dr, $40,730          ($40,000 + $730)
      To Allowance for Doubtful Accounts $40,730
For recording this we debited the bad debt expense as it increased the expenses and at the same time it reduced the assets so the allowance for doubtful accounts is credited