Please read the entire question. I'm not seeking journal entries. Instead, please provide a comment between the two methods of estimating allowance for doubtful accounts. Please explain your reason and provide your calculations on the effect of switching to the balance sheet method

Koss Co. Ltd. began operations on January 1, 2015. It had the following transactions during 2015, 2016, and 2017. 2015 Dec. 31 Estimated uncollectible accounts as $5,000 (calculated 2016 Apr. 15 Wrote off the balance of N. Lang, $700 as 2% of sales) Wrote off $3,000 of miscellaneous customer accounts as uncollectible Estimated uncollectible accounts as $4,000 (1%% of sales) Aug. Dec. Mar. 6 Recovered $200 from N. Lang, whose account was Sept. 4Wrote off as uncollectible $4,000 of miscellaneous Dec. 31 Estimated uncollectible accounts as $4,500 (1%% of 8 31 2017 written off in 2016; no further recoveries are expected customer accounts sales) Assume that management is considering a switch to the balance sheet method of calculating the allowance for doubtful accounts. Under this method, the allowance at the end of 2017 is estimated to be $2,000. Comment on the discrepancy between the two methods of estimating allowance for doubtful accounts