2) Trick n Treat Ltd. (TTL) recorded $6,200,000 in credit sales during 2022 . The balance of the allowance for doubtful accounts at - Accounts receivable at December 31,2022 is made up of the following: Required (18 marks): 1) Calculate and prepare the journal entry for bad debt expense for 2022 using the aging of A/R approach. 2) TTL subsequently decided to write off $20,000 of the accounts that were over 90 days old. Prepare the journal entry for this decision. 3) What is the balance of the net Accounts Receivable (A/R less AFDA) that will be shown on the December 31 statement of financial position