Allowance for Doubtful Accounts (dollars in millions) Increases for Bad Debt Expense $ 39 40 222 29 Decreases for Write-Offs $ 7 34 31 Ending Balance $ 54 51 45 Year Beginning Balance 2018 2017 2016 $ 51 45 47 Required: 1-a. Prepare a T-account for the Allowance for Doubtful Accounts and enter into it the 2016 amounts from the above schedule. The balance at the beginning of each year in the Allowance for Doubtful Accounts is a credit balance. 1-b. Write the T-account in equation format to prove the above items account for the changes in the account. 2. Record summary journal entries for 2017 related to (a) estimating Bad Debt Expense and (b) writing off specific customer account balances. 3. Supply the missing information for 2018. 4. If Agarwal Expeditions had written off an additional $40 of Accounts Receivable during 2018, by how much would Net Receivables have decreased? How much would Net Income have decreased? Complete this question by entering your answers in the tabs below. Req 1A Req 1B Req 2 Req 3 Req 4 If Agarwal Expeditions had written off an additional $40 of Accounts Receivable during 2018, by how much would Net Receivables have decreased? How much would Net Income have decreased? (Enter your answers in millions.) Net Receivables Net Income