At the beginning of the current period, Macaron Enterprises Ltd. had balances in Accounts Receivable of $2,105,000 and in Allowance for Doubtful Accounts of $139,000 (credit). During the period, Macaron had credit sales of $4,327,000 with cost of goods sold of $3.109,000 and collections of $5,222,000. It wrote off $180,000 of accounts receivable. However, a $30,000 account written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $90,000 at the end of the period. Account Titles and Explanation Debit Credit Allowance for Doubtful Accounts 11000 Bed Debts Expense 101000 List of Accounts (1) Prepare T accounts for Accounts Receivable and Allowance for Doubtful Accounts, (2) enter the opening balances, the journal entries prepared above, and (4) determine the ending balances. (Post entries in the order of journal entries pre the previous question.) Accounts Receivable Beg Ball 4327000 Write off > 30000 > Allowance for Doubtful Accounts > > Show the statement of financial position presentation of the receivables at the end of the period. MACARON ENTERPRISES LTD. Statement of Financial Position (partial) Assets $ $