At 31 December 20X9, the end of the annual reporting period, the accounts of Huron Company showed the following: a. Allowance for doubtful accounts, balance 1 January 20X9, $22,700 credit. b. Accounts receivable, balance 31 December 20X9 (prior to any write-offs of uncollectible accounts during 20X9), $383,400. c. Uncollectible accounts to be written off, 31 December 20X9, $19,800. These accounts are all in the "past due over 90 Page 435 days" category. d. Aging schedule at 31 December 20X9, showing the following breakdown of accounts receivable (prior to any write-offs of uncollectible accounts during 20X9): Status Amount Not past due $210,800 Past due 1-60 days 60,000 Past due over 60 days 89,100 Past due over 90 days 23,500 Required: 1. Give the 20X9 entry to write off the uncollectible accounts. 2. Give the 20/9 adjusting entry to record bad debt expense for each of the following independent assumptions concerning bad debt loss rates: a. On total receivables at year-end (after write-off), 4.2%. b. On aging schedule: not past due, 0.8%; past due 1-60 days, 1.8%; past due over 60 days, 11%, and past due over 90 days, 80%. 3. Show the amount that would be reported on the 20X9 statement of financial position relating to net accounts receivable for each assumption