Windjammer Technologies Ltd has been having difficulty collecting its accounts receivable. For the year 2022, the company increased the allowance for doubtful accounts by $53000, bringing the balance to $74000. At the end of 2022, accounts receivable equalled $425000. When the year-end audit was being done, it was decided to provide a further $45000 of accounts receivable that were doubtful, and write off $30000 of accounts receivable previously deemed doubtful. Calculate the following: 1 bad debts expense for 2022. 2 allowance for doubtful debts at the end of 2022. 3 estimated collectable value of accounts receivable at the end of 2022