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1. (16 Points) The Duster Corporation reported the following amount on its Balance Sheet at the end of the previous year. Accounts Receivable Allowance for Bad Debts 90,200 10,100 You are to record the following events of the current year in the General Journal. Prepare journal entries in good form. a. Accounts Receivable of $5,000 is written of as company went bankrupt. b. Unexpectedly, $400 are collected of the accounts receivable previously written off. c. Aging of the accounts receivable at the end of the current year indicates a need for an allowance of $12,000 to cover possible failure to collect accounts currently outstanding. d. Determine the Net Realizable value of Accounts Receivable at the beginning of the year