Excel Project.

(Read the article “Simplify Your Future with Rolling Charts,” by James A. Weisel in the July 2012 issue of the Journal of Accountancy for an explanation of the how to create a rolling chart (step c)—and take care to follow Excel’s rules for naming ranges. Read the article “Assessing the Allowance for Doubtful Accounts: Using historical data to evaluate the estimation process,” by Mark E. Riley and William R. Pasewark in the September 2009 issue of the Journal of Accountancy for an explanation of how the variables used in this problem can help you evaluate a company’s process for estimating the allowance for doubtful accounts. The Journal of Accountancy is available either in print or online at www.aicpa.org.)*