The following transactions relate to H&H Limited for 2021-2022. In particular, their financial year starts on the 1st day of July 2021 and ends on the 31st day of December 2022. The opening balance of accounts receivable on the 1st day of July 2021 is $21 200. On the same day, the allowance for doubtful debt account has a balance of $1 240. During the year, the company made a sale of $173 000. and it might be relevant to note that the entire sale is on credit. The company collected $166 960 from customers during this period. Considering the relevant factors, Mr Paul Willaim, an expert credit manager, decided that $480 should be written off as bad debts. He further decided that the allowances for doubtful debts should be increased to $1 680. Required: A. Prepare the (1) Account Receivable Account and (2) Allowance for Doubtful Debts Account (T- account Form) B. Calculate the (1) estimated collectable valuable of account receivable and (2) the bad debt expenses for H&H Limited as of the 30th day of June 2022