16 (2 points) Why might the Allowance for Doubtful Accounts have a positive balance before recording the year's bad debt expense? Select all that apply. a) Write-offs in the year were lower than expected. b) The previous allowance was underestimated. c) Write-offs in the year were higher than expected. d) There were more cash sales and fewer credit sales in the year than expected. e) The previous allowance was overestimated