1-Explain the impact of calculating depreciation using the straight-line method versus an accelerated method on the amounts shown on a balance sheet.

2-Why should the allowance for doubtful accounts and the valuation and qualifying accounts schedule be analyzed?

Using the following information analyze the accounts receivable and the allowance for doubtful accounts for this company:

2015 2014

Sales $11,230 $10,340

Accounts receivable, net 1,510 1,860

Allowance for doubtful accounts 43 32