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2010 $ 68,00 ,2 $ 2021 2012 Accounts Receivable, Dec. 31 $149,000 $164,000 $178,000 Allowance for doubtful acents $ 78,000 $72,000 (credit balance) Dec. 31 Accounts receivable Witen off $20,400 $36,000 during the year sales: Cash $150,000 $ 280,033 $320,00 $750,000 Credit 62, 700,000 Cost of goods sold is 45% of the sales. Bad Debts for 2021 ? ? Bad Debts for 2022 > Cash Collection from Credit Sales for 2011 > Cash Collection from Credit Sales for 2022 And Prepare journal entries to record all the transactions in 2012