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ABC Company has the following information relating to accounts receivables and sales. Sales - 50% are on credit 2,000,000.00 cr Accounts receivable allowance for doubtful acccounts 300,000.00 dr 4,000.00 dr 18.Prepare the entry to record bad debt assuming that the income statement approach is used. 2% of credit sales are estimated uncollectible. 19. What is the net realizable value of accounts receivable after the above journal entry is made? 20. Assume that 12% of accounts receivable will not be collected. What is the journal entry to record bad debt? 21. What is the net realizable value of accounts receivable after the above entry is made