Refer to the Metropolis Health System (MI-IS) balance sheet and statement of revenue and expense in Chapter 28's MHS Case Study. Patient accounts receivable of $?,400,000 is shown as net of $1,300,000 allowance for bad debts [8,?00,000 - 1,300,000 = ?,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