Bad debts analysis$$Allowance account and financial statement effect The following is a portion of the current assets section of the balance sheets of Avanti$$s$,$ Inc., at December $31,2020$ and $2019$: Page $17912/31/2012/31/19$ Accounts receivable, less allowance for bad debts of $$9,100$ and $$11,600,$ respectively $$193,400$ $$226,700$ Required: If $$10,800$ of accounts receivable were written off during $2020,$ what was the amount of bad debts expense recognized for the year? $($Hint: Use a T$-$account model of the Allowance account, plug in the three amounts that you know, and solve for the unknown.$)$ The December $31,2020,$ Allowance account balance includes $$2,800$ for a past due account that is not likely to be collected. This account has not been written off. If it had been written off, what would have been the effect of the write$-$off on: Working capital at December $31,2020?$ Net income and ROI for the year ended December $31,2020?$ What do you suppose was the level of Avanti$$s sales in $2020,$ compared to $2019?$ Explain your answer.