The following information pertains to Divjot Publishing Limited, for the year ending December 31 A/R- Advertisers $2,500 A/R - Subscribers 1,100 Advertising Revenue Subscription Revenue 94,450 36,800 Management suspects that some accounts receivable will not be collectible. On the basis of experience, management estimates that 2% of all subscriptions sold are doubtful. Regarding the receivables from advertisers, the following Information is available: Current 30-60 Days 61-90 Days 91-Over A/R -Advertisers $1,500 $500 $300 $200 % Estimated uncollectible 0% 0.4% 20% 50% a) Calculate the amounts for the allowance for doubtful accounts for each of the above. b) Prepare the necessary entries c) What is the Net Realizable Value? d) Describe the two procedures for estimating the allowance for doubtful accounts