Read the following statements: a. When accounts do not appear on the unadjusted trial balance but are needed to post adjustments, they are simply added to the account title column. b. Retailers and wholesalers are both considered merchandisers, and the revenue listed in its financial statement is reported as sales. c. When using the direct write-off method of accounting for uncollectible receivables, the account Provision for Doubtful Accounts is debited when a specific account is determined to be uncollectible. d. On 1 July 2019, the company purchased a motor vehicle costing $95,000, with an estimated residual value of $5,000 and a useful life of 5 years. At the end of 2019, the company estimated the depreciation expense for 2019 on its motor vehicle to be $18,000 by the straight-line method. e. If 50,000 shares are authorized, 41,000 shares are issued, and 2,000 shares are reacquired, the number of outstanding shares is 43,000. Required: You are required to criticize EACH of the above statements. Clear justification for your answers should be provided. (15 marks)