YELLOW BELLS INC. estimates its bad debt by aging its accounts receivable. The aging schedule of accounts receivable at December 31, 2018 is presented below: Age of Accounts 0-30 days 31-60 days 61-90 days 91 - 120 days Over 120 days Yellow Bells, Inc.'s uncollectible accounts experience for the past 5 years is summarized in the following schedule: Year 2017 2016 2015 2014 2013 A/R Balance Dec 31 Amount P843,200 461,000 192,400 76,500 39.400 P1.612.650 P1,312,500 999,999 465,000 816,000 0-30 days 0.3% 0.5% 0.2% 0.4% 1,243,667 0.9% 31-60 61-90 days days 1.8% 1.6% 1.5% 1.7% 2.0% 12% 11% 9% 10.%2 9.7% 91 - 120 days 38% 41% 50% 47% 33% Over 120 days 2. What is the average bad debt expense rate for "31-60 days" accounts? 65% 70% 69% 81% 95% The balance of the allowance for credit loss account at December 31, 2018(before adjustment) is P84,500 Questions: 1. What is the average bad debt expense rate for "91-120 days" accounts? 3. The net realizable value of the company's accounts receivable on December 31, 2018 should be?