Instead assume that Boswell did not estimate an allowance for doubtful accounts but merely subtracted actual bad debt from gross sales and gross accounts receivable to determine net sales and net accounts receivable. (Ignore the potential timing and identification of bad accounts problem - this example is merely presented for illustration purposes). Under these circumstances, what did Boswell report as Net sales and Net accounts receivable on its 1999 through 2003 income statements and balance sheets?