The company's aging analysis of receivables as at 31 December 2022 is as follows: Required: i. Briefly explain the cost of offering credit to customers. ii. Compute the amount of impairment of trade receivables to be recognized in the Statement of Profit or Loss AND the net realizable of receivables to be disclosed in the Statement of Financial Position as at 31 December 2022 (show all workings). iii. Determine the journal entries for the amount of receivables with expected credit loss of 100%