2. TechCom, for instance, had credit sales of approximately $300,000 during its first year of operations. At the end of the first year, $20,000 of credit sales remained uncollected. Based on the experience of similar businesses, TechCom estimated bad debt expense to be $1,500. a. Required pass the entry on Dec 31st b. Show ledger accounts on 31st c. Show how current assets would appear on 31st