Alfreds Enterprises, an unincorporated entity, pays employee salaries of $200,000 during the year. At the end of the year, $15,000 of additional salaries have been earned but not paid until the beginning of the next year. a. Determine the amount of the deduction for salaries if Alfred is a cash method taxpayer. b. Determine the amount of the deduction for salaries if Alfred is an accrual method taxpayer. c. Assume the entity is on the accrual basis and sells equipment on credit. Dr Accts Receivables 500,000 and Cr Sales 500,000 reflected their biggest customer sale. But they have some shady customer like this one and they are concerned they will not get paid. So they set up a reserve of 20% - Dr Bad Debt Expense 100,000 and Cr Reserve for Bad Debt 100,000 - in December 2019and this keeps their financial auditor happy! Can this taxpayer claim the Bad Debt Expense reserve as a tax deduction in 2019?