Analysis of Loss Allowance Boulder View Corporation accounts for uncollectible accounts receivable using the allowance method. As of December 31, 2021, the credit balance in Loss Allowance was $130,000. During 2022, credit sales totaled $10,000,000,$90,000 of accounts receivable were written off as uncollectible, and recoweries of accounts previously written off amounted to $15,000. An aging of accounts receivable at December 31, 2022, showed the following: Required: 1. Prepare the joumal entry to record expected credit loss for 2022, assuming that the aging of the receivable method is applied. 2. Record journal entries to account for the write-off of $90,000 uncollectible accounts receivable and the collection of $15,000 in receivables that had previously been written off