1. Sales and Accounts Receivable a. During the year, each hat had a sales price of $30. All sales were made on account. b. Cash collections on account amounted to $41,000. c. During the year, Harriets identified $350 of receivables as being uncollectible and wrote them off. d. Harriets follows a percentage-of-receivables approach to estimate its accounts receivable that will become uncollectible. As of the end of 2015, Harriets estimates that 12% of its receivables will be uncollectible. I have problem to figure it out. somebody to explain with more detail.