Exora Company's Trial Balance as at 31 December 2022 shows the following unadjusted balances: Accounts Receivable Allowance for Doubtful The company wanted to make the following adjustments on 31 December 2022: (a) $10,0000 of balances owing by a customer (Mr Lim) is to be written off. (b) 8% of amount owing by customers is expected to be uncollectible. Required: $160,000 Debit $14,400 Credit (a) Prepare the journal entries. (2 marks) (b) Calculate the amount of cash realizable value of Accounts Receivable, as at 31 December 2022. (3 marks) Exora Company's Trial Balance as at 31 December 2022 shows the following unadjusted balances: Accounts Receivable Allowance for Doubtful The company wanted to make the following adjustments on 31 December 2022: (a) $10,0000 of balances owing by a customer (Mr Lim) is to be written off. (b) 8% of amount owing by customers is expected to be uncollectible. Required: $160,000 Debit $14,400 Credit (a) Prepare the journal entries. (2 marks) (b) Calculate the amount of cash realizable value of Accounts Receivable, as at 31 December 2022. (3 marks)