PART II-ACCOUNTS RECEIVABLE (22 points) Bowerman Industries had the following amounts in its accounts at the end of 2021: Accounts Receivable Allowance for Doubtful Accounts Sales Revenue Debit $150,000 Credit $ 3,000 $750,000 a. At the end of 2021, the company estimated that it actually wouldn't be able to collect $10,000 in accounts receivable. What journal entry should the company record to correct the balance in its allowance account? b. How much should Bowerman report on its balance sheet for accounts receivable? Show your calculation: c. Name and explain the accounting principle that requires Bowerman to record an estimated expense for the accounts receivable it believes it won't ever collect from its customers in the same year it records the sale. d. In February, 2022, Bowerman's customer, Ima Winner, told the company she had declared bankruptcy and couldn't pay the $1,500 she owed to the company. What journal entry should Bowerman record to write-off Winner's' accounts receivable balance