3. Explain why accounts receivable needs to be analyzed at year-end and adjusted for. Explain the allowance method for bad debt. Give an example. Explain why the write-off of a bad account does not change the book value of accounts receivables. 4. Explain how you would calculate and record an adjustment to a note receivable at year-end if it was not paid off in the current year and the note matures in the following year. Give an example