The balance in accounts receivable for Pool Company at December 31, 2022 is $200,000. The estimate of uncollectibles is made by taking 3% of gross accounts receivables. Instructions: Based on the information above for Pool Company: A) Prepare the year ending adjusting journal entry to record the bad debts if allowance for doubtful accounts has a credit balance of $400. B) Prepare the year ending adjusting journal entry to record the bad debts if allowance for doubtful accounts has a debit balance of $800. C) What is the cash realizable value of the accounts receivable