a) Summer Ltd. has an April 30 year end. On April 30, 2022, Summer's controller determined that 4% of its $400,000 account receivable balance would likely become uncollectible. The pre-closing credit balance in the allowance for expected credit losses (AECL) was $6,000. On June 5, 2022, Summer's controller wrote off a $2,000 account that was owed by Peace Lid. after determining that this amount was not likely to be received. Summer uses IFRS. Date Debit account Credit account Debit $ Credit $ April 30 June 5