Leroy Enterprises offers trade accounts receivable to its customers, though many prefer to pay using other forms of payment. Year-end is approaching at the end of November, and you need to make the adjusting entry to properly account for bad debts. Use the information below to determine the appropriate entry: Total Sales Cash sales Debit card sales Sales on Account: Bad Debt % on sales on account $ 1,209,366 $ 628,870 $ 278,154 ??? 3% Accounts Receivable ending balance $ 20,474 DR Allowance for Doubtful Accounts opening balance $ 4,153 CR Accounts written off this period $ 806 Accounts Receivable Aging Bad Debt % Current 30-60 days 60-90 days Over 90 days 40% 3% 30% 7% 14% 9% 16% 68% A) Prepare the journal entries for the company to write-off: i) uncollected accounts and ii) record the bad debt/allowance estimates, assuming the Income Statement Approach. Show all calculations. B) What would be the net Accounts Receivable on the Balance Sheet after preparing your journal entries from A)