December 3, 2021 trade receivables, net of allowances for doubtful accounts, was $1.88 billion, inclusive of unbilled receivables of $82 million. November 27, 2020, the balance of trade receivables, net of allowance for doubtful accounts, was $1.40 billion, inclusive of unbilled receivables of $84 million. fiscal 2021, 2020 and 2019, allowance for doubtful accounts activities is as follows:

(in millions)					2021							2020														2019
Beginning balance					$		21					$	10														$			15
Increase due to acquisition					3							—														—
Adjustments to the reserve balance					(3)							31														5
Write-offs, net of recoveries					(5)							(20)														(10)
Ending balance					$		16					$	21													$			10

2.What percentage of Adobe’s Accounts Receivable were not expected to be collectible at the end of 2021? How did this change from 2020? 3.How much bad debt expense did Adobe record in 2020? 4.Adobe Includes in trade receivables unbilled receivable balances which have not yet been invoiced? Is this practice consistent with GAAP? Explain why or why not.