The following information relates to the business of David \& Sons Company. The financial year of the company ends at 30 June 2022 . During the year, $2160 of account receivables were written off as bad debts. David & Sons Company uses the net credit sales method to estimate doubtful debts. It is estimated that three per cent of the net credit sales will become uncollectable. Ignore GST. Required: a) Prepare the following accounts (T-account) at the end of 2022 (7 marks) a. Account Receivables b. Allowances for Doubtful Debts