2.. The remaining questions relate to the following presentation in the balance sheets of HiROE Co. at December 31, 2014 and 2013: 12/31/14 12/31/13 Accounts receivable, less allowance foi uncollectible accounts of $12,000 and a. Describe how the allowance amount at December 31, 2014 was most likely determined. b. If the bad debt expense for 2014 totaled $14,000, what was the amount of accounts receivable written off during the year? (Hint: Using the T-account model of the allowance account, plug in the three amounts that you know and then solve for the unknown.) c. The December 31, 2014 allowance account balance includes $3,500 for a past due account that is not likely to be collected. This account has not been written off. If it had been written off what would have been the effect of the write off on working capital?