(b) The ledger of XYZ Company at the end of the current year shows Accounts Receivable Tk. 90,000, Sales Tk.800,000 and Sales returns and allowances Tk.40,000. Instructions: 1) If Allowance for Doubtful Accounts has a debit balance of Tk. 1,000 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 1.5% of net sales. please do instruction number (1)