Following is information from the Fitbit Inc. financial statements:

$ thousandsDec. 31, 2018Dec. 31, 2017Dec. 31, 2016Revenue$1,511,983$1,615,519$2,169,461Accounts receivable, net414,209406,019477,825

Allowance for Doubtful Accounts ($ thousands)201820172016Beginning balance$9,229$282$1,825Increases5630,551339Write-offs(5,543)(21,604)(1,882)Ending balance$3,742$9,229$282

Customer Bankruptcy: In September 2017, Wynit Distribution filed for bankruptcy protection under Chapter 11 of the United States Bankruptcy Code.Wynit was the Company's largest customer, historically representing 11% of total revenue during the six months ended July 1, 2017 and 19% of the total accounts receivable as of July 1, 2017.In connection with Wynit's bankruptcy filing, the Company believed that the collectability of the product shipments to Wynit during the third quarter of 2017 was not reasonably assured.However, as of July 1, 2017, collectability of accounts receivables from Wynit was reasonably assured.The Company ceased to recognize revenue from Wynit, which totaled $8.1 million during the third quarter of 2017.Additionally, the Company recorded a charge of $35.8 million during the third quarter ended September 30, 2017 comprised of cost of revenue of $5.5 million associated with shipments to Wynit in the third quarter of 2017 and bad debt expense of $30.3 million associated with all of Wynit's outstanding accounts receivable.

Analyze the Accounts Receivable accounts and related footnote disclosures by answering the following questions:

(Label each response separately)

(1) Consider the information about Wynit Distribution.How might we adjust our analyses in parts a through c to reflect this information?

(2) Overall, what is your assessment of the quality of Fitbit's accounts receivable?