Abigail Hope has asked you to review Mr. Rowan's accounting decisions related to the estimation of CECL for fiscal years 2019 through 2021. In particular, she would like you to: Step 1: Critically evaluate the appropriateness of Mr. Rowan's decisions in the estimation of CECL for the fiscal years 2019 through 2021. For each fiscal year, provide a conclusion that states your assessment of the appropriateness of each decision inherent in Mr. Rowan's calculations. As support for your conclusions, include appropriate references to guidance in the Codification \( { }^{*} \) and be prepared to discuss your conclusions in the upcoming class discussion. Step 2: In situations in Step 1 for which you disagree with Mr. Rowan's decisions, propose an alternative decision and supporting calculations, where appropriate, that you feel most appropriately follows guidance in the Codification*. Cite appropriate references to the guidance in the Codification that you rely on in preparing your calculations and making your altemative decision, and be prepared to discuss your proposal(s) in the upcoming class discussion.

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