Following your analysis of the information in Schedules A-D, assume that you met with RedPacks Credit Manager, Katie Henson, to ask her a number of questions related to specific customer accounts in the Accounts Receivable Aged Trial Balance. A transcript of your interview notes is provided as Schedule E. Use that information to address the following: [a] Based on your reading of the transcript, do you agree with the specific reserves established by the credit manager for Distinct Beer Distributor, Eagle Beverage Group, and Golden Holdings? If yes why? If no what do you believe the specific reserves should be and why? [b] Based on your reading of the transcript discussion, would you have any concerns with other aspects related to the reporting of revenues and accounts receivable? Explain your answer. [c] Based on the information you have, develop an estimate of the account balance for the allowance for bad debts and compare your expectation to the clients estimate summarized in Schedule B for the allowance for bad debts. Does the amount you estimated agree with the clients estimate in Schedule B? If it does not agree, by how much does it differ and is that difference material? [d] Determine the adjusting journal entry(ies) needed, if any, to adjust managements estimate of the reserve to your audited estimate and post your entries in the Adjustments column in Schedule A. [3] Read the interview transcript and review the Professional Judgement Introduction. Based on this review, how would you modify your questions to improve your interview of Katie if you could re-conduct the interview? [4] Based on your review of the transcript, to what extent do you observe any of the tendencies that might create bias in regards to your professional judgment about the reasonableness of the allowance for doubtful accounts?