What is the amortized cost of accounts receivable at December 31, 2021? * (2 Points) On January 1, 2021, Blue Company had Accounts Receivable and Allowance for bad debts of P360,000 and P12,000 respectively. Sales during the year 2021 amounts to P1,800,000 (all on credit). Accounts of P7,500 were written off during the year 2021. Analysis of the company's accounts receivable at December 31,2021 revealed the following: Age 0-60 days Amount P125,000 61-120 days 90,000 Over 120 days 100,000 Estimated uncollectible 1% 3% 10%