多选题 Company A1 and Company B1 have a parent-subsidiary relationship. At the end of 2006, Company A1 had accounts receivable from Company B1 totaling 100 thousand, with a bad debt provision rate of 2%. By the end of 2007, the accounts receivable from Company B1 remained at 100 thousand, but the bad debt provision rate changed to 4%. In preparing the consolidation working papers for the 2007 financial statements, the elimination entries that the parent company should prepare include ( )