Problem 2: H&M, Inc. is one of the nation's premier fashion retailers. The company has the following balance sheet & income statement accounts for the years ending December 31, 2019 and 2020: 2020 2019 $17,200 $11,600 Sales 2.900 2.140 Account Recenable, ner 44 52 Allowance for doubtful accouts LpsgGbnmzvTbyEcSE_031ktg/formResponse?pli=1 3. When the analyst examined H&M company data, the following results could be concluded: A) Possible manipulation of AFDA could be occurring in order to decrease bad debt expenses on income statement and thus increase profits. B) The company was able to increase its sales but without being able to make improvements to its collection policy. C) The company estimates that more receivables will be accounted as uncollectable. D) Both B&C E) None of the above 4. Assume that the company improves its collection policy without affecting its sales progress, then:* A) The company's % change in AFDA should reveal a large positive change of the account. B) The % change of the company's net account receivable will be larger than the % change of its net revenues. C) The company's % change in AFDA should reveal a large negative change of the account D) The % change of the company's total account receivables will be smaller than the % change if it's net revenues