Part $1(23$ marks$)1.1.$ On December $31,2024,$ the company has the following aging schedule of accounts receivable: The company uses the allowance method to account for accounts receivable and has a credit balance of $\backslash (\backslash$$ $98,000\backslash )$ in "Allowance for Expected Credit Losses" as of December $31,2024.$ On December $31,2024,$ the company just detects the following errors occurred in the accounting year ended on December $31,2024$: a$.$ The company received $\backslash (\backslash$$ $10,000\backslash )$ in advance from a customer and credited this amount to "Allowance for Expected Credit Losses". b$.$ On December $10,$ when the company wrote off an uncollectible account with the amount of $\backslash (\backslash$$ $30,000\backslash )$ for a credit sale on January $5,$ it debited the amount to "Loss on Impairment" and credited to "Allowance for Expected Credit Losses". c$.$ The company forgot to write off an uncollectible account for a credit sale of $\backslash (\backslash$$ $12,000\backslash )$ made on September $15.$ d$.$ On December $5,$ the company received an accrued interest of $\backslash (\backslash$$ $8,000\backslash )$ and recorded it as a collection of an account receivable recognized on November $20.$ Required $(12$ marks$)$ Note: Don't need to show calculation. $(1)$ Prepare journal entries to correct the above four errors. $(2)$ Prepare the adjusting journal entry of "Allowance for Expected Credit Losses" on December $31,2024.$