Assume that bad debt expense is included in "amortization, impairment, other" such that 2020 decrease in AR of $1,239 reflects only the difference between sales and collections. Prepare a T account that depicts how sales (S), Collections (C), bad debt expense (E) and write-offs (W) affect the balance of net AR with a debit, a credit or not at all, and estimate Nike's 2020 bad debt expense