I only need 3B answered, thank you!

Swathmore Clothing Corporatlon grants its customers 30 days' credit. The company uses the allowance method for Its uncollectible accounts recelvable. During the year, a monthly bad debt accrual is made by multiplying 2% times the amount of credit sales for the month. At the fiscal year-end of December 31 , an aging of accounts recelvable schedule is prepared and the allowance for uncollectlble accounts is adjusted accordingly. At the end of 2020 , accounts recelvable were $606,000 and the allowance account had a credit balance of $70,000. Accounts recelvable activity for 2021 was as follows: The company's controller prepared the following aging summary of year-end accounts recelvable: Requlred: 1. Prepare a summary Journal entry to record the monthly bad debt accrual and the write-offs durlng the year. 2. Prepare the necessary year-end adjusting entry for bad debt expense. 3-a. What is total bad debt expense for 2021? 3-b. How would accounts recelvable appear in the 2021 balance sheet? Answer is not complete. Complete this question by entering your answers in the tabs below. How would accounts receivable appear in the 2021 balance sheet