Kanien is the fastest growing Indigenous based business located in Northern Manitoba. Kanien uses the aging method to record and update uncollectible accounts from credit sales. Below is the additional information for the year 2021 and all accounts are in normal balance: a. January 1, 2021 balance of allowance for doubtful accounts was credit $2,700. d. Write-offs of uncollectible accounts receivable amounted to $3,520. c. Recovery of an account receivable that had been previously been written off was $1,638. d. Asing schedule of accounts receivable on December 31, 2021 was: Required: 1. Prepare the journal entry to record the write-offs of accounts receivable ( 1 point). 2. Prepare the journal entry to record the recovery of accounts receivable ( 2 points) 3. Prepare the journal entry to record bad debt at the end of 2021 . Show clear calculations (5 points)