The 2012 annual report of Johnson Services reveals the following information. The dollar amounts are end-of-year balances. 2012 .2011 Credit sale $75,300 $61,500 Accounts receivable 9,400 9200 Allowance for doubtful accounts 1300 1000 Bad debt recoveries 55 70 Johnson estimates bad debts each year at 2 percent of credit sales. ho a. Compute the actual amount of write-offs during 2012. b. Infer the ouma entries that explain the activity in accounts receivable and the related allowance account during 2012 Insert contout