The Rafi M., which has been in business for three years, makes all of its sales on credit and does not offer cash discounts. Credit sales, customer collections, and write-offs of uncollectible accounts for its first three years follow: Required (answer a to d.): a. Identify the ending balance amount on the accounts receivable (gross) at the end of the first year. b. Rafi M, estimates uncollectibles to be 10% of accounts receivable gross (that is, it uses the balance sheet approach). Identify the allowance for uncollectible accounts reported on the balance sheet for the first year. c. Determine the amount of bad debt expense in year 2020 that appears on the income statement. d. A bad debt expense should be recorded in anticipation of potential future write-offs. In just one or two sentences, comment on the appropriateness of the 10% rate used by Rafi M. to provide for bad debts based on the information provided in the above table