A summary of COVID Company's December 31, 2021, accounts receivable aging schedule is presented below along with the estimated percent uncollectible for each age group % Age Group days $40,000 days 15,000 days 2,000 Over 120 days 800 Amount 0.5 0-60 1.5 61-90 15.0 91-120 80.0 The allowance for uncollectible accounts had a credit balance of $1,600 at January 1, 2021. During the year bad debts of $1,150 were written off Required: (Show your Working. You have the option to upload your answer/working for this question via (the provided link/ button A) Prepare all journal entries for 2021 with respect to bad debts and the allowance for uncollectible accounts, (A) To write off specific accounts, and (B) To adjust allowance for uncollectible accounts B) What is cash realizable value of the company's ?receivables at 31 December 2021