The SFP of Alice Inc. at December 31, 2019, includes the following: Notes receivable $200,000 Accounts receivable 228,100 Less: Allowance for doubtful accounts (43,700) $534,800 Transactions in 2020 include the following: (a) Accounts receivable of $146,000 were collected. (b) Customer accounts of $35,900 were written off during the year. (c) An additional $17,600 was received in payment of an account that was written off in 2020. (d) At year end, Allowance for Doubtful Accounts was estimated to need a balance of $50,500. This estimate is based on an analysis of aged accounts receivable. Required 1. Prepare all necessary journal entries for Alice Inc. to reflect the information above (8 marks). 2. Prepare a partial SFP at December 31, 2020 showing the balances of the above accounts