Question 1 Company Q shows the accounts receivable balance below for 2020 and 2021. Knowing that the depicted final balance for the two years is a net figure once the allowance for doubtful accounts has been subtracted, please, compute the percentage of such allowance for the two years, respectively. \begin{tabular}{|l|rr|} \hline & 2021 & 2020 \\ \hline Accounts Receivable & 9,412 & 8,746 \end{tabular} (once the allowance for doubtful accounts have been deducted, 638 in 2021 and 426 in 2020) Question 2 Company T has purchased 6 units of item A, according to the table below. If the firm has sold 4 units of item A, please, compute the cost of goods sold, COGS, and the value of the goods still in the firm's inventories according with the three methods shown below. With what method will the company achieve a higher net income figure