8 (20 Points) The Killers Pesticide Company had a $400 balance in Allowance for Doubtful Accounts at December 31, 2022, before the current year's provision for uncollectible accounts. An aging of the accounts receivable revealed the following: Current Accounts 1-30 days past due 31-60 days past due 61-90 days past due Over 90 days past due Total Accounts Receivable Estimated Percentage Uncollectible $100,000 1% 50,000 3% 40,000 5% 20,000 10% 10,000 20% $220,000 Instructions: You MUST show your work to receive full credit. (a) Determine the desired ending balance for Allowance for Doubtful Accounts (b) Determine the amount to recognize as bad debt expense on December 31, 2022. (c) What amount that is reported as the net balance for Accounts Receivable as of December 31, 2022 on the Balance Sheet