Question $5$: Using the allowance for doubtful accounts roll$-$forward below $($similar to the Best Buy example, but using a different presentation style$),$ solve for the four missing amounts.

Allowance for Doubtful Accounts Roll$-$Forward

$\backslash$table$[[,$Year $1,$Year $2,$Year $3],[$Beginning Allowance,$75,$B$,100],[$Bad Debt Expense,$15,45,40],[$Write$-$offs,A$,$C$,25],[$Ending Balance,$70,100,$D$]]$