Instructions: 1. Calculate the Employment Requirement Ratio (ERR) for the known years 2019-2022 2. Calculate the forecasted HR Demand for 2023-2025 using the 2022 ERR and the previously provided forecasted sales. 3. The sales team is given new information and asks you to complete another set of projections with a new sales forecast. They would like you to calculate the new set of HR Demand projections using the average ERR for 20192022. During 2024. Yellow Corp. made sales of $375,000 on account. The balances in its Accounts Receivable and Allowance for Expected Credit Losses on December 31,2024 , were $100,000 and $15,000 (credit), respectively. An aging schedule indicated that $22.000 of the receivables would prove uncollectible. The amount of credit lasses that had to be recorded was $37,000.$22,000$7,000$15,000