ABC has a loss of $100 million in 2009 prior to accounting for doubtful accounts. ABC has accounts receivable of $500 million and the balance in allowance for doubtful accounts is $10 million. Management estimates that $50 million of the receivables may become uncollectible. According to managementâ€™s projections they expect to have $100 million in income in the next year (2010). Based on their expectation of next yearâ€™s sales and collections from customers, they also estimate that the balance in allowance for doubtful accounts in 2010 should be $100 million. They also expect to write off $20 million in receivables in 2010. Managers receive a bonus of 10% of ABCâ€™s income. How can the managers of ABC maximize their total bonus for 2009 and 2010 by â€œcreativeâ€ utilization of the accounting for doubtful accounts?