dans that the parend of Bridge Corporation is December 31s. Bridge Corporation uses the aging miestad to secured and update uncallecable accounts from crodit ales. Below is the additional information for the yer anded December,2019 and all across are in normal balance: 2. January 1, 2019 balance of accounts receivable was $68,000 and January 1, 2019 balance of alowance for doubtful accounts was $2,900. b. Total revenue, $369,000 and 72% of the total revenue was on credit (on account) C Cash collections from credit sales totaled $280,000. Write-offs of uncollectible accounts receivable amounted to $3,690. e Recovery of an account receivable that had been previously been written off was $1314 1. Aging schedule of accounts receivable was: Days Outstanding Outstanding Amount % Estimated to be Uncollectible Within 60 days $46,800 61 to 90 days 2.00% $12,300 > 90 days 9.00% $2.580 Requin 1. Prepare the journal entry to record the write-offs of accounts receivable (I point) 1. Papere he journal entry to record the recovery of accounts receivable (2 points). 1. Put be estay to record bad debt at the end of 2019. Show clear calculations (5 15.00%