The following is a portion of the current asset section of the balance sheets of HiROE Co., at December 31, 2020 and 2019:

	12/31/20	12/31/19
Accounts receivable, less allowance for uncollectible accounts of $9,100 and $1,600, respectively	$159,500	$115,200

! Required information [The following information applies to the questions displayed below.] The following is a portion of the current asset section of the balance sheets of HIROE Co., at December 31, 2020 and 2019: 12/31/20 12/31/19 Accounts receivable, less allowance for uncollectible accounts of $9,100 and $1,600, respectively $159,500 $115, 200 Required: b. If bad debts expense for 2020 totaled $10,100, what was the amount of accounts receivable written off during the year? (Hint Use the T-account model of the Allowance account, plug in the three amounts that you know, and solve for the unknown.) Accounts receivable written off c. The December 31, 2020, Allowance account balance includes $3,500 for a past due account that is not likely to be collected. This account has not been written off. (1) If it had been written off, will there be any effect of the write off on the working capital at December 31, 2020? Yes O No (2) If it had been written off, will there be any effect of the write off on net income and ROI for the year ended December 31, 2020? Yes O No d. The level of HiROE's sales in 2020 is probably higher as compared to 2019. O True O False e-1. Calculate the ratio of the Allowance for Uncollectible Accounts balance to the Accounts Receivable balance at December 31, 2020 and 2019. (Enter your answers as a percentage rounded to 1 decimal place (i.e., 3.2).) Ratio for 2019 Ratio for 2020 %