Adjusting Allowance for Doubtful Accounts and Bad Debt Expense

Merck & Company reported the following in its financial statements.

Adjust the balance sheet and income statement to reflect a $1\mathrm{.}97874\%$ of Allowance for doubtful accounts to Gross accounts receivables for each year. Assume a tax rate of $20\%.$

Round answers to one decimal.

Use a negative sign to indicate if the adjustment decreases an account balance.