The relevant portions of the trial balance for the Walter Melon Grocery Store show the following balances as of December 31, 2021: Sales $950,560 Sales Returns and Allowances $36,910 Sales Discounts $21,172 Accounts Receivable $169,155 Allowance for Doubtful Accounts $2,566 (Normal balance) You may assume all closing entries were properly prepared as of December 31, 2021. The relevant portions of the trial balance for Walter Melon Grocery Store show the following balances as of December 31, 2022: Sales $1,007,694 $39,125 Sales Returns and Allowances Sales Discounts $23,077 Accounts Receivable $174,687 QUESTIONS: 1. Based on its past history, Walter Melon Grocery Store expects 3% of its net sales will become uncollectible. What adjusting entry, if any, should it make as of December 31, 2021? (3 points) 2. An aging of accounts receivable indicates $35,719 is expected to become uncollectible. What adjusting entry, if any, should Walter Melon Grocery Store make as of December 31, 2022? (2 points) 3. When Walter Melon Grocery Store prepares its balance sheet as of December 31, 2022, what amount would it show as net accounts receivable? (1 point) SPECIFIC INSTRUCTIONS: Round all calculations--including any preliminary ones--and answers to the nearest dollar