$\backslash$table$[[,2022,\backslash$table$[[$Page$],[$Number$]],2021,\backslash$table$[[$Page$],[$Number$]],2020,\backslash$table$[[$Page$],[$Number$]],2019,\backslash$table$[[$Page$],[$Number$]],2018,\backslash$table$[[$Page$],[$Number$]]],[\backslash$table$[[$Net Accounts$],[$Receivables$]],860221,53,1072684,53,1033966,52,936359,52,970083,56],[\backslash$table$[[$Allowance for$],[$Credit Losses$]],27\mathrm{.}6,43,10\mathrm{.}7,43,15\mathrm{.}9,40,18\mathrm{.}5,39,22,41],[\backslash$table$[[$Total Current$],[$Assets$]],2729035,53,2874529,53,2496691,52,2247974,52,2347200,56],[$Total Assets,$6177661,53,6393894,53,5534890,52,5325226,52,5238225,56],[$Net Sales,$5434687,54,5457741,54,4588433,54,4504571,53,4514810,53],[$Bad Debt Expense,$18279,56,1202,56,9149,56,967,55,40894,55],[\backslash$table$[[$Change in$],[$Accounts$],[$Receivables$]],197902,56,-85603,56,-92280,56,41029,55,72415,55],[\backslash$table$[[$Allowance for$],[$Credit Losses as a$],[\%$ of Accounts$],[$Receivable$]],3\mathrm{.}10\%,43,1\mathrm{.}00\%,43,1\mathrm{.}50\%,40,1\mathrm{.}90\%,39,2\mathrm{.}20\%,41]]$

$($c$)$ Compute the amount of actual credit losses $($or amounts written$-$off$)$ in thousands of dollars that Mattel suffered during each fiscal year. Express these computed credit losses as a percentage of the allowance for credit losses $($or allowance for doubtful debts or allowance for bad debts$)$ at the beginning of each fiscal year.

$($d$)$ Is management over$-$or$-$under estimating actual credit losses and how does this behavior impact Mattel$$s net income for each fiscal year. If you were a financial analyst and$/$or an investor what question would you like to ask the management on the next earnings call. $($Hint: Set$-$up the T account for Allowance for Credit Losses$).$