I NEED PART 2 ONLY!!!!!!!!

PART1 IS FOR REFERENCE

Question B2 Part I At 31 March 2019, the balance of the Cash account according to the records of FD Club was $70,261. The bank statement showed a balance of $70,798 as at 31 March 2019. You are required to prepare the bank reconciliation of FD Club at 31 March 2019, using the following supplementary information: There were no outstanding checks and deposit in transit at the end of 28 February 2019. (1) The deposit shown in the bank statement was $27,952 while the general ledger of FD Club showed the total deposit made in March was $32,874. (2) The following checks issued by FD Club were still outstanding: Check no. 120, $140, no. 121, $932: no. 127, $567. (3) A bank service charge showed in the bank statement was $150. (4) A note receivable for $5,050 (included an interest of $150) was directly credited to FD Club's account by the bank. (5) A check for $900 drawn by a customer, Stuart Sands, was deducted from FD Club's account by the bank and returned with the notation "NSF". (6) FD Club's check no. 480, issued in payment of $970 worth of office equipment, correctly written in the amount of $970 but erroneously recorded in FD Club's accounting records as $790. Required: (a) Prepare the bank reconciliation statement for the month of March 2019. (4 marks) Question B2 (continued) Part II The trial balance as at 31 December 2018 of Beauty Cosmetics Company (Beauty Cosmetics") included the following accounts: Accounts receivable at 31 December 2018 Allowance for impairment $90,000 $10,700 (Dr) During 2019, total sales amounted to $1,200,000, of which 70% was credit sales. Total receipts from credit customers were $600,000. Besides, $61,000 of accounts receivables was proven to be uncollectible and were written off. At the end of the year, an aging of the accounts receivable indicated the estimated uncollectible amount for accounts receivables was $15,000. The company adjusts its account annually. Required: (a) Prepare journal entries to record the impairment loss of receivable in 2019 under Statement of Financial Position approach. (4 marks) (b) Prepare partial Statement of Financial Positions to show the accounts receivables as at 31 December 2019. (4 marks)