Short Answer
The two following species can react via an SN2 mechanism.Fill in the mechanism arrows,and supply the expected products. 
Analyze and prepare adjusting entries for bad debt expense using the aging method and percentage of sales or receivables.
Identify and journalize transactions under the direct write-off method of accounting for uncollectible receivables.
Understand the concept and calculation of interest, maturity value, and terms related to notes receivable.
Recognize indicators that a receivable may be uncollectible.
Definitions:
Owners' Equity
The residual interest in the assets of a company after deducting its liabilities, representing the ownership's stake.
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