Green Technologies is a leading global end$-$to$-$end technology provider, with a portfolio of hardware, software and service solutions. In a recent annual report, the balance sheet included the following information $($$ in millions$)$:

$20202019$

Current assets:

Receivables, less allowance of $$259$ in $2020$ and $$250$ in $2019$ $ $13,584$ $ $13,471$

In addition, the income statement reported sales revenue of $$103,220$ million for the current year. All sales are made on a credit basis. The statement of cash flows indicates that cash collected from customers during the current year was $$102,868$ million. There could have been significant recoveries of accounts receivable previously written off.

Required:

$1.$ Compute the following $($$ in millions$)$:

A$.$ The amount of bad debts written off by Green during $2020($Hint: Treat it as a plug in the gross accounts receivable account$).$

B$.$ The amount of bad debt expense that Green included in its income statement for $2020($Hint: Treat it as a plug in the allowance for uncollectible accounts$).$

C$.$ The approximate percentage that Green used to estimate bad debts for $2020,$ assuming that it used the income statement approach.

$2.$ Suppose that Green had used the direct write$-$off method to account for bad debts. Compute the following $($$ in millions$)$:

A$.$ The accounts receivable information that would be included in the $2020$ year$-$end balance sheet.

B$.$ The amount of bad debt expense that Green would include in its $2020$ income statement.