Required Reference the professional judgment framework handout and application template separately provided. For December 31, 2012, 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.) Using the information you documented regarding the specific and overarching considerations for each process step in the framework, document your judgment in a draft memorandum format that you will provide to the CFO (not to exceed three pages). Upon completing your documentation, make certain that you are able to answer the following questions: Is the documentation sufficient to support your judgment