Maple Supply Company, on December 20, 2022, had a credit balance of $1,700 in its Allowance for Doubtful Accounts ledger account. On December 23, they decided that the account receivable for Hardy Corp. of $2,400 would never be paid, and they wrote it off. On December 31, Maple Supply Company aged their accounts receivable according to the following: Estimated Percentage Uncollectible Current Accounts $160,000 1% 1-30 days past due 20,000 3% 31-60 days past due 10,000 6% 61-90 days past due 5,000 12% Over 90 days past due 8,000 30% Total Accounts Receivable $203,000 Required Complete the following with the details provided. A. Prepare the December 23 journal entry. (4 marks) B. Prepare the December 31, year-end adjusting entry for bad debts using the ageing of receivables method. (10 marks) C. Assume that Maple Supply Company uses the Income Statement approach. Net credit sales are $1,500,000. They believe that 0.5% of the sales will become bad debts. The Allowance for Doubtful Accounts account had the same balances and entries as in the December 23 journal entry. Prepare the adjusting entry for the current year's provision for uncollectible accounts. Show supporting calculations. (6 marks)