Part a1) Required calculations (Note: you must show your work USING Excel formulas for fuli points.) Part a2) Required comment. Has the company's position improved or weakened? Explain. Part b) Name 3 other methods this company can use to estimate bad debt. Which method do you think is the best one for this company? Part c) Should the company adopt a seasonal credit policy? Explain. Part d) Analyze and identify strengths and weaknesses of this company's accounts receivable controls