Part $1(23$ marks$)$

On December $31,2024,$ the company has the following aging schedule of accounts receivable:

Age

Under $60$ days

$61-90$ days

$91-120$ days

Over $120$ days

Total

Balance $($ $ $)$

$380,000$

$150,000$

$40\mathrm{.}009$

$630,000$

Fstimated $\%$ Uncollectible

$1\%$

$3\%$

$5\%$

$6\%$

The company uses the allowance metbod to account for accounts recervable and has a credir balance of $$98,000$ in "Allowance for Expected Credit Losses" as of December $31,2024.$ On December $31,2024,$ the company fust detects the following errors occurred in the accounting year ended on December $31,2024$

a$.$ The company receved $$10,000$ is advance froen a customer and credited thas amsount to "Allowance for Expected Credit Losses",

b$.$ On December $10,$ when the company wrote off an uncollectible account with the amoumt of $$30,000$ for a credit sale on Jamary $5,$ it delited the amount to "Loss ce Impairmeri" and crodited to "Allowance for Expected Credit Losses"

c$.$ The company forgot to write off an uncolloctible account for a credit sale of $$12,000$ made on September $15.$

$4.$ On December $5,$ the company received an accrued interest of $$8,000$ and reconded it as m collection of an account receivable recogrized on November $20.$

Required $(12$ marks$)$ Note$-$ Don't seed to show calculation.

$(1)$ Prepare journal entries to correct the above four errors.

$(2)$ Prepare the adjusting journal entry of "Allowance for Expected Creder Losses" on December $31,2024$

Please help me