Complete the following lettered items representing the disclosures of trade accounts receivables from Cheris Corp.'s notes to the financial statements. (Click the icon to view the disclosures for accounts receivables.) Note 7. Trade Receivables Year Trade Receivables Allowance 2017 3,600 2016 3900 (195) 3,705 $ 175 Trade Receivables, Net Allowance for Uncollectible Accounts January 1 Bad Debt Expense Write-off December 31 375