The following is excerpted from the Goodyear Tire \& Rubber Company's 2022 annual report which was issued in March 2023. THE GOODVEAR THRE \& RUBBER COMPANY AND SUBSIDIARIES CONSOL.IDATED BALANCE SIIEETS Notes to Consolidated Financial Statements: Note 1: Accounting Policies Appropriate allowances are estimated based on the ages of uncollectible accounts receiyable. considering historical loss experience, portfolio duration, economic conditions, and credit risk, Note 10: Accounts Receivable: Accounts receivable are stated at their carrying value, net of allowance for doubtful accounts which was $112 million as of December 31, 2022. According to Goodyear's consolidated balance sheets and the related notes, which of the following statements is correct about Goodyear's accounts receivable as of December 31,2022 ? Estimates based on the ages of uncollectible accounts receivable always result in a different amount of gross (total) accounts receivable as if Goodyear uses the percentage of sales method to estimate. Goodyear's gross (total) accounts receivable a of December 31,2022 was $2,722 million. Goodyear's gross (total) accounts receivable as of December 31,2022 was $2,498 million. Estimates based on the ages of uncollectible accounts receivable always result in a same amount of allowance for doubtful account as if Goodyear uses the percentage of sales method to estimate