Below are B/S and T/S of ABC. Company for 2XX1. As an analyst, you think that "Allowance for Unoollectible Accounts" seems understated. You think the appropriate amount based on industry standard should he $12,000. Restnte I/S and B/S as of 12/31/2X1, nssuming 4 Allowance for Uncollectible Accounts" is $12,000. Assume that tax rate is 40%. Note also that 2X1 is the 1 \% year of the ABC Company's business operation and there are $2,000 eash dividends in 2X1