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Q3) A manufacturer made $85,000 in credit sales during March 2022. The practice for the manufacturer is to provide 5% as Allowance for Bad and Doubtful Debts from each month' sales. He prepares his financial annually. A customer, to whom $2,400 was sold during the month, paid only 80% of the amount and could not pay the remaining which was writen-off in December 2022, at the time of preparing their annual financial statements Prepare necessary journal entries and prepare ledger for Allowance for Bad and Doubtful debts if the opening balance in the account on January 2022 was $3,710.