Can I please get some help with Balance sheet and Income statements (last part). See below...

c. Assume that we want to reformulate the balance sheet and income statement to reflect a constant percentage of receivables for each year. Compute the four-year average and then reformulate the balance sheet and income statf years. Follow the process shown in Analyst Adjustments 5.2 and assume a tax rate of 35%. Four- year average of percentage of allowance to gross accounts receivables. Round answer to two decimal places (ex: 0.02345 = 2.35%) 2.55 Reformulate the balance sheet and income statements. Round answers to one decimal place. use negative signs with answers to indicate the adjustment decreases an account. Adjusted allowance for doubtful accts. Balance Sheets Adjustments Allowance for doubtful accounts Accounts receivable, net Deferred tax liabilities Retained Earnings 2013 200 o 0 0 o 197 x x 2014 185.9 o 0 0 o x x 182.6 o 0 0 o x x