Question 5: (10 marks) The balance of accounts receivable for Round Corporation at December 31st, 2019 was $425,000. An analysis of the company's accounts receivable at December 31st, 2019 showed that the estimated uncollectible accounts should be $22,000. The current amount in the Allowance for Doubtful Accounts is a debit balance of $9,000. Required (parts a, b, c & d) a) Prepare the adjusting journal entry to set up the appropriate amount in the AFDA account at December 31st, 2019. b) On June 30, 2020, it was determined that Square Company has gone bankrupt and will not be paying their balance of $4,000 of accounts receivable. Prepare the adjusting journal entry to write off this uncollectible amount. c) On October 15th, 2020 the company received $500 cash as part of a settlement of the bankruptcy of Square Company. Prepare the journal entry record the receipt of this cash. d) What is the net realizable value of Accounts Receivable after the transaction on October 15th, 2020 (after part c) if only the changes noted above occurred