4.

Assuming the same method of estimating bad debts in number 3,

check the correctness of recorded bad debts expense at the end of
the year.
5. Assuming the same method in estimating bad debts in number 3,
check the correctness of net realizable value of accounts receivable.
6. Rose Anne Company estimates its bad debts expense based on
aging, check the correctness of the allowance for bad debts at the
end of the year.
7. Assuming the same method of estimating bad debts in number 6,
ascertain the correctness of net realizable value of accounts
receivable.