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Problem 7-5 (Bad Debt Reporting) The following is information related to the Accounts Receivable accounts of G Corporation during 2022: 1 - The $3,240 write-off of receivables is related to the 91 - 120 days category. 2 The Accounts Receivable account has a debit balance of $372,400 on December 31 , 2022. 3 Two entries were made in the Bad Debt Expense account during the year: (1) A debit on December 31 for the amount credited to Allowance for Doubtful Accounts, and (2) A credit for $3,240 on November 3, 2022, and a debit to Allowance for Doubtful Accounts because of a bankruptcy. 4 Allowance for Doubtful Accounts for 2022 is as follows: 5 A credit balance exists in Accounts Receivable (60 - 90 days ) of $4,840, which represents an advance on a sales contract. Instructions: Assuming that the books have not been closed for 2022 , make the necessary correcting entries