The information in the table here comes from the financial statements of QuickBrush Company and SmileWhite Corporation. Determine which company has the higher quality of earnings by discussing each of the three notes.

QuickBrush 3 SmileWhite The company amorizes goodwill Goodwill The company amortizes goodwill over 20 years. over 5 years. Property, plant, The company uses a straight-lineThe company uses an accelerated and equipment depreciation method over the economic lives of the assets, which range from 5 to 20 years for buildings. depreciation method over the economic lives of the assets, which range from 5 to 20 years for buildings. Accounts The company uses a bad debt The company uses a bad debt receivable allowance of 2% of accounts allowance of 5% of accounts receivable. receivable