The answer to this question is Budget Deficit. Budget Deficit
shows that the government spending is exceeding the government revenue in a
year. In order to resolve the problem in budget deficit the government should
cut the expenditures or the government spending and find a way to increase
revenue of the country.
 
        
             
        
        
        
To record the write-off of receivables:
Allowance for doubtful accounts ----------------------------$24,000
            Accounts Receivable -----------------------------------------------$24,000
To record the accounts receivable collected from the written-off receivable, first restore the accounts receivable with the following entry:
Accounts Receivable ------------------------------------------$1,900
           Allowance for doubtful accounts ------------------------------$1,900
To record the collection of accounts receivable:
Cash -----------------------------------------------------------------$1,900
           Accounts Receivable ----------------------------------------------$1,900
Or, the direct journal entry to record the collection of previously written-off accounts receivable is: 
Cash ---------------------------------------------------------------$1,900
          Allowance for doubtful accounts ------------------------------$1,900
        
             
        
        
        
Cash flows from investing do not include cash flows from : Borrowing.
<h3><u>
Explanation:</u></h3>
The cash flows either inward or outward of any company refers to the Cash flow from investing activities. The long term usage of cash will be considered under this. The investing activities includes the following such as purchasing a fixed asset, selling a fixed asset. These assets includes any property, plants, equipment,etc.
The cash flows are associated with the generation or spending of amount in the investing activities. This is a section that is included in the cash flow statement of an organisation. Thus, the cash flows for investing activities will not include the cash flows from Borrowing. 
 
        
                    
             
        
        
        
TRUE. A company might conduct full-scale practice drills, including closing a building and working from a remote location, in order to test its contingency plans
        
             
        
        
        
If a company buys back $100 worth of stock, this increases the cash flow to the stockholders by exactly $100.
This is further explained below.
<h3>What are 
stockholders ?</h3>
Generally, An person or a legal organization that is registered by a company as the legal owner of shares of the share capital of a public or private business is referred to as a shareholder of that corporation.\
In conclusion, When a corporation repurchases $100 worth of its own stock, the result is an increase in cash flow of precisely $100 to the firm's investors.
Read more about stockholders 
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