Application Template & Excel spreadsheet: For December $31,2012$ in the scenario given, perform an assessment of the allowance for doubtful accounts receivable. Using the professional judgment framework, complete the application template for all process steps and provide the appropriate information in the documentation column. In performing your analysis, you should use an Excel spreadsheet to support any calculations. $($Note: It may be best to use the allowance analysis provided by the credit manager as a starting point for your analysis.$)$