You are a credit manager who is using the A/R Aging (Balance Sheet) approach to estimating AFDA each month-end. You have noticed that when preparing monthly financial statements, the unadjusted trial balance is consistently showing a debit balance in the Allowance for Doubtful Accounts (AFDA). Briefly explain WHY this is occurring and identify three changes you would make to decrease your company's overall credit risk 7 iii INI