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Problem No. 2 - Estimating Expected Credit Loss by Aging Accounts Receivable 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 Amount 0 - 30 days P843,200 31 -60 days 461,000 61 - 90 days 192,400 91 - 120 days 76,500 Over 120 days 39.400 P1,612,650 Yellow Bells, Inc.'s uncollectible accounts experience for the past 5 years is summarized in the following schedule: Year A/R 0 - 30 31 -60 61 -90 91 - 120 Over 120 Balance days days days days days Dec 31 2017 P1,312,500 0.3% 1.8% 12% 38% 65% 2016 999,999 0.5% 1.6% 1 1% 41% 70% 2015 465,000 0.2% 1.5% 9% 50% 69% 2014 816,000 0.4% 1.7% 10.%2 47% 81% 2013 1,243,667 0.9% 2.0% 9.7% 33% 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? a. 76% b. 8.6% c. 10.38% d. 41.80% 2. What is the average bad debt expense rate for "31 - 60 days" accounts? a. 10.38% b. 41.80% c. 0.46% d. 1.72% 3. The net realizable value of the company's accounts receivable on December 31, 2018 should be a. P1,518,887