EB$13.$ LO $9\mathrm{.}4$ Fortune Accounting reports $$1,455,000$ in credit sales for $2018$ and $$1,678,430$ in $2019.$ It has an $$825,000$ accounts receivable balance at the end of $2018$ and $$756,000$ at the end of $2019.$ Fortune uses the balance sheet method to record bad debt estimation at $7\mathrm{.}5\%$ during $2018.$ To manage earnings more favorably, Fortune changes bad debt estimation to the income statement method at $5\mathrm{.}5\%$ during $2019.$

A$.$ Determine the bad debt estimation for $2018.$

B$.$ Determine the bad debt estimation for $2019.$

C$.$ Describe a benefit to Fortune in $2019$ as a result of its earnings management