BFF Travels, disclosed the following rounded amounts (in millions) concerning the Allowance for Doubtful Accounts on its Form 10-K annual report. Allowance for Doubtful Accounts (dollars in millions) Increases for Bad Debt Expense $26 27 16 Year 2018 2017 2016 Beginning Balance $ 38 32 34 Required: Decreases for Write-Offs Ending Balance $41 21 18 38 32 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 3. balances. Supply the missing information for 2018. 4. If BFF Travels had written off an additional $27 of Accounts Receivable during 2018, by how much would Net Receivables have decreased? How much would Net Income have decreased?