Uriel Company (hereinafter: "My Company"), was established on1.1.2016 The following are data for the years2016-2018 in new shekels: Additional data: 2018 2017 2016 3750500 5350000 3700000 sales 785650 ? 0 collection lost 50000 22000 15000 debts 1. Cash sales are 70% of sales in that year (the rest of the sales are on credit). 2. In 2016-2017, the company used to set aside doubtful debts at 4% of the customer balance at the end of the year 3. In 2018, following a better understanding of the business' activities, the company decided to change the provisioning method to a provision of 6% of sales on credit. 4 in 2018 we collected a lost debt recognized this year in the amount of 11,000. 5. The balance of customers, net as of December 31, 2017, is: 1,317,600. Required: a. Introduce the transaction in the customer account, and in the provision for doubtful debts for the years 2016 2018 b. Present the customer commentary for the years 2016-2018 c. Complete the collection amount for 2017. D. Record diary orders for the customer item and the debt items provided for the years 2016- 2018.