How does the recording of bad debt expense effect net income and the net realizable value? net income = no effect net realizable value = no effect net income = decrease net realizable value = increase net income = increase net realizable value = no effect net income = increase net realizable value = increase net income = no effect net realizable value = decrease net income = decrease net realizable value = decrease net income = decrease net realizable value = no effect The number of days sales in inventory measures: the number of days that elapse between buying inventory from suppliers and collecting cash from our customers due to selling them inventory the number of times a company is able to collect its accounts receivable during the year the number of days that elapse between making sales to customers on account and collecting cash from our customers due to selling them inventory the number of times a company is able to sell its inventory to credit customers during the year the number of days that elapse between buying inventory from suppliers and making sales to customers on account