ANS: Analysis of Changes in the Allowance for Doubtful Accounts For the Year Ended December 31, 2014 Centaur Corporation Balance at January 1, 2014 .. Provision for doubtful accounts ($18,000,000 x 28) Recovery in 2014 of bad debts written off previously . Balance at December 31, 2014, before change in accounting Increase due to change in accounting estimate during 2014 Balance at December 31, 2014, adjusted (Schedule 1) Schedule 1 Computation of Allowance for Doubtful Accounts at December 31, 2014 Doubtful PercentAccounts Balance November-Decenber 2014 July-October 2014 January-June 2014 Prior to January 1, 2014 Doubtful Accounts Expense Allowance for Doubtful Accounts To increase the allowance for doubtful accounts at December 31, 2014, resulting from a change in accounting estimate. ANS: Analysis of Changes in the Allowance for Doubtful Accounts For the Year Ended December 31, 2014 Centaur Corporation Balance at January 1, 2014 .. Provision for doubtful accounts ($18,000,000 x 28) Recovery in 2014 of bad debts written off previously . Balance at December 31, 2014, before change in accounting Increase due to change in accounting estimate during 2014 Balance at December 31, 2014, adjusted (Schedule 1) Schedule 1 Computation of Allowance for Doubtful Accounts at December 31, 2014 Doubtful PercentAccounts Balance November-Decenber 2014 July-October 2014 January-June 2014 Prior to January 1, 2014 Doubtful Accounts Expense Allowance for Doubtful Accounts To increase the allowance for doubtful accounts at December 31, 2014, resulting from a change in accounting estimate