2. Wiggins Corporation utilizes an accounting software package that is capable of producing a detailed aging of outstanding accounts receivable. Following is the aging schedule as of December 31, 20X2. Allowance account had an 85,430-credit balance. (12 points) Age group AR 0-30 31-60 61-90 91-120 1,200,000 700,000 200,000 25,000 Estimate uncollectible 3 10 58 75 A. What is the ending balance in the allowance account? B. What is net realizable value? C. Record the year end adjustment if any below? GENERAL JOURNAL PAGE POST. REF. DEBIT DATE DESCRIPTION