3. (i) Why cash realizable value does not decrease when an uncollectible account is written off under the allowance method. Clarify this point. 2 (ii) Indicate the maturity date of each of the following promissory notes: 3 Date of Note Terms (a) March 13 one year after date of note (b) May 4 3 months after date (c) June 20 30 days after date (d) July 1 60 days after date