Revolutionary Designs is a firm that specializes in interior decoration. It offers credit terms of 30-days on all services. Accounts receivables appearing on the balance sheet of Rainbows Co. on end of 2019 is as follows: Accounts receivable from clients. $4,600,000 Less: Allowance for doubtful accounts 96,000 Accounts receivable worth $90,000 were written off as uncollectible during year 2020. However $25,000 worth of these receivable was collected afterwards. An amount of $105,000 is needed to be maintained as an allowance for doubtful debt at 2020 year end. Instructions Prepare the following general journal entries: a. An entry for accounts written off against the Allowance for Doubtful Accounts during 2020. b. Entries to record the subsequent collection of $25,000. c. The entry required at December 31, 2020, to account for the maintenance of Allowance for Doubtful Accounts of $105,000. Note: Please choose the account titles from the following list: Accounts Receivable Allowance for Doubtful Accounts Bad Debt Expense Cash Note: Please choose the account titles from the following list: Accounts Receivable Allowance for Doubtful Accounts Bad Debt Expense Cash Part Account title Dr Cr a. b. C