QUESTION 21 wing valuation schedtule for DEF Comany, which statement below best analzes the trends in the schedule? Schedule I Valuation and Qualifyling Accounts (in millions) Allowance forBeginning balance Additions charged Deductions doubtful accounts 2016 2015 Ending Balance to costs 532 $43 14 $49 O DEF Company appears to be overestimating the allowance for doubtful accounts every year DEF Company has overestimated bad debt expense each year compared to actual write-offs(deductions) DEF Company appears to be underestimating the allowance for doubtful accounts based on the level of write- offs (deductions) each year. DEF Com indicated by the decreasing allowance for doubtful accounts balances. pany is doing a much better job collecting on accounts receivable in 2016 compared to prior years, as