pls help me with the questions at the bottom of the image

Question 3 Information: - Company name is PTO Parts Inc. and their year-end is April 30, 2020 - A portion of their A/R aging summary is presented showing a few customer details and total balances Customer From prior pages not included Martinson, Craig PSB Holdings Inc. Smith, Paul Thompson, Jerry Total 1-30 Days 31-60 Days 61-90 Days Over 90 Days Total 124,898 57,775.5 86,826 69,232 338,731.5 13,400 13,400 15,100 1,650 16,750 2,430 2,430 6,750 4,620 11,370 145,048 72,875.5 91,446 73,312 382,681.5 -Based on past experience they find the following information for outstanding balances: 1-30 Days - 3% may not be collectible 31-60 - 8% may not be collectible 61-90 Days - 16% may not be collectible Over 90 Days - 50% is likely not collectible - The current balance in allowance for doubtful accounts (AFDA) is a credit balance of $12,130 - Round all amounts to the nearest whole dollar Requirements: 1 Using the aging of receivables method, calculate the allowance for doubtful accounts and record the necessary year-end adjustment with a description. Marks Available: 2 2 Draft the "current asset" portion of the balance sheet to present the accounts receivable balance after the adjustment has been recorded. Other assets include cash of $32,700, inventory of $132,500, a note receivable (due within one year) of $72,000, prepaid expenses of $6,600 and capital assets of $203,000. Be sure to use the classified method. Marks Available: 2 3 After the above adjustment for the AFDA, it is determined that Craig Martinson is bankrupt and PSB Holdings Inc. will not pay the outstanding amount. Prepare the journal entry with description to write off these accounts on May 1/20 Marks Available: 2