Q-4) What is the purpose of recording an "Uncollectible Accounts Expense" based on a percentage of receivables or sales? Briefly explain. Q-5) What is the main purpose of measurement of assets (aslo called valuation or year-end adjustments)? Explain briefly. In your answer, mention the measuremet of assets explained in this course and describe what may happen if a business fails to make those year-end adjustments properly