DEF Company sold merchandise worth $100,000 on credit to customers during the year ended December 31st, 2023. The company estimates that 3% of credit sales will be uncollectible. Calculate: a) The provision for doubtful debts for the year. b) Net credit sales for the year. c) Gross accounts receivable at the end of the year. d) Journal entry to record the provision for doubtful debts.