Using Kellogg Company€™s accounts receivable disclosures from Exhibit 9.11 in the text and the following information, answer the questions below.

a. How is the carrying value of accounts receivable determined?
b. What factors influence management€™s judgment in its estimate of the amount of collectible receivables?
c. What is the percent of trade receivables to total assets at the end of 2013 and 2012?
d. What is the percent of the allowance for uncollectible accounts to total trade receivables in 2013 and 2012?
e. What is the percent of bad debt expense to net sales in 2013 and 2012?
f. What were Kellogg€™s write- offs of accounts receivable in 2013 and 2012?

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2013 2012 (in millions) Net sales Accounts receivable, net Total assets $14,792 S14,197 1,424 .454 15 474 15,169