1. In January 1, 2022 the account "Allowance for Doubtfull Accounts" had a credit balance of ALL 200,000. During 2021, 300,000 ALL bad debt expenses were recorded; 30,000 ALL of uncollectible receivables were written off and 60,000 ALL were collected from doubtful accounts. The balance of the account Allowance for doubtful accounts at the end of 2022 will be: a) 500,000 lek b) 300,000 lek c) 360,000 lek d) 410,000 lek e) 470,000 Record the journal entry/ies