IGM reported the following on its balance sheets.

Analyze the allowance account for each of the four years by computing the ratio of the allowance to gross accounts receivable.

ote: Round the percentage to two decimal places $($for example, enter $14\mathrm{.}56\%$ for $14\mathrm{.}55555\%).$

lote: Do not round until your final answers; round your final answers to the nearest whole dollar.

lowance to gross receivables ratio will increase to $25\%$ of total gross receivables.

lote: Do not round until your final answers; round your final answers to the nearest whole dollar.