1. If I ask you to analyze a companys allowance for accounts receivable, how do you feel? Do you feel you can copy with all the related accounting issues or you feel uncomfortable about this topic? If uncomfortable, why? 2. Can you clearly describe how the three inventory valuation methods should be calculated under the two inventory systems? If yes, quickly describe it; if not, please tell me which part you are having difficulty and why you are having such difficulty. 3. From chapter 4 cash & AR: which topics you like or feel comfortable? Which topics you feel you have confusion? Why? 4. From Chapter 5 inventory & COGS: which topics you like or feel comfortable? Which topics you feel you have confusion? Why? 5. From Chapter 6 inventory & COGS: which topics you like or feel comfortable? Which topics you feel you have confusion? Why?