refer to the Metropolis Health System (MHS) balance sheet and statement of revenue and expense in Chapter 28's MHS Case Study. Patient accounts receivable of $7,400,000 is shown as net of $ 1,300,000 allowance for bad debts (8,700,000-1,300,000=7,400,000). 1) what percentage of gross accounts receivable is the allowance for bad debts? (2) if the allowance for bad debts is raised to $1,500,000, where does the extra $200,000 go?