chnical Resources' (ETR's) balance sheet at December 31, 2018, reported the ETR uses both the percent-of-sales receivables. quirements. Data table differently, what was Exclude explanations fr Excelsior Technical Resources' (ETR's) balance sheet at December 31, 2018, reported the following: (Click the icon to view the balance sheet.) ETR uses both the percent-of-sales and the aging methods to account for uncollectible receivables. Read the Requirement 1. How much of the December 31, 2018, balance of accounts receivable did ETR expect to collect? Stated differently, what was the net realizable value of ETR's receivables? The net realizable value of ETR's receivables at December 31,2018 is $ million. Requirement 2. Journalize, without explanations, the following 2019 entries for ETR. (Record debits first, then credits. Exclude explanations from any journal entries. Enter amounts in millions as provided to you in the problem statement, X.X.) a. Estimated doubtful-account expense of $40 million, based on the percent-of-sales method, all during the year