Fife Inc. had the following balances at December 31, 2022 before the year end adjustment for bad debts: Accounts receivable $185,600 dr. Allowance for Doubtful Accounts $1,636 cr. Credit sales Additional Information: $1,250,000 cr. Fife uses the allowance method to estimate uncollectible amounts at year end. For both 2022, and 2023 Fife believes 6% of accounts receivable is a reasonable estimate. In 2023, Fife made credit sales of $1,152,000, and cash sales of $275,000. Fife received payments on accounts receivable of $1,208,000. The total cost of goods sold for these sales amounted to $998,900. The company uses a perpetual inventory system . During 2023, it became evident that $9,136 of the accounts receivable was uncollectible and should be written off. Required: 1. Prepare the journal entry required to reflect the 2022 year end adjustment for uncollectible amounts. 2. Prepare all entries to reflect the Additional Information above for 2023. 3. Using the information above, prepare t-accounts for accounts receivable and allowance for doubtful accounts for 2023, and then calculate 2023 bad debt expense. 4. Present the section of the balance sheet that relates to accounts receivable for 2023