3) Jennifer Group had an allowance for doubtful accounts of $80 on January 1. During the year, Jennifer wrote off $75 of accounts receivable and earned revenues of $2,200. At December 31, Jennifer's accounts receivable were $700. Jennifer estimates that 4% of all revenues will result in bad debt expense. a Give Jennifer's journal entry to record all write-offs for the year. b. Give Jennifer's journal entry to record bad debt expense for the year (December 31 adjusting entry) C. What is the balance in Jennifer's allowance for doubtful accounts at December 31? d. What is Jennifer's net accounts receivable at December 31