No written work please.

(1) Trade notes and accounts receivable as of December 31, 2014 and 2013, consist of the following: In millions of Korean Won December 31, 2014 December 31, 2013 Current Description Trade notes and accounts receivable Allowance for doubtful accounts W (?) (58,706) Current W 3,531,279 (45,934) Present value discount accounts W 3,750,092 W 3,485,345 (2) Aging analysis of trade notes and accounts receivables As of December 31, 2014 and 2013, total trade notes and accounts receivable that are past due, amount to W311,979 million and W310.984 million, respectively, of which W282,969 million and W264.159 million, respectively, are past due less than 90 days. Required: A. Compute the total trade notes and accounts receivable gross as of Dec 31 2014. (1 points) B. Compute the current trade notes and accounts receivable gross as of Dec 31 2014. (2 points) C. Historically, the company has experienced credit losses as follows: 7% of balance past due less than 90 days, 13.5% of balance past due more than 90 days. Compute the historical loss rate for current receivable. (4 points) D. Bad debt expense in 2014 amounted to $21,322. What are the write offs in 2014? (3 points) E. What are factors that affect the historical loss rete for each age category? (2 points)