Exora Company's Trial Balance as at 31 December 2022 shows the following unadjusted balances: The company wanted to make the following adjustments on 31 December 2022 : (a) $10,0000 of balances owing by a customer (Mr Lim) is to be written off. (b) 8% of amount owing by customers is expected to be uncollectible. Required: (a) Prepare the journal entries. (2 marks) (b) Calculate the amount of cash realizable value of Accounts Receivable, as at 31 December 2022