Determine the amount of the adjustment for bad debts given:
Bad debts are estimated to be 7% of receivables 
Definitions:
Trouble Sleeping
A difficulty in falling or staying asleep, which can affect overall health and quality of life.
B Vitamins
A group of water-soluble vitamins that play important roles in cell metabolism and the formation of red blood cells.
Caffeine
A stimulant compound found in coffee, tea, and various other plants, known for enhancing alertness and reducing feelings of fatigue.
Glasses of Water
Measures of water intake, typically recommended to be several per day for hydration and health benefits.
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