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3. Spruce Company began operations on January 1, 2019. The entity provided for doubtful accounts based on 58 of annual credit sales on prior years (3 years) . On January 1, 2022, the entity changed the method of determining the allowance for doubtful accounts using an aging schedule. 2022 2021 2020 2019 Credit sales 15, 000, 000 9, 500, 000 8, DO0, DOO 6, 000, 000 Collections excluding recovery 11, 700, 000 8, 200, 000 6, 700, 000 4, 500, 000 Accounts written off during the year 200, 000 120, 000 80, DOO None Recovery of accounts written off 100, 000 40, 000 35, 000 None Days Account Outstanding Amount Probability of Collection 30 days or less 3, 000, D00 95% Between 31 and 60 days 1, 500, 000 808 Between 61 and 180 days 1, 200, 000 75% Between 181 and one year 1, 200, 000 50% Over one year - to be written off 100, 000 0% a. What amount should be reported as allowance for doubtful acocunts on December 31, 2022? b. What amount should be reported as doubtful accounts expense for 2022? c. What is the net realizable value of accounts receivable on December 31, 2022