Question $2(14$ marks$)$ The general ledger account of HKBT Company had a balance of $\backslash (\backslash$$ $150,240\backslash )$ for accounts receivable at year$-$end $(30$ June $2024)$ before adjustment. The company uses the Statement of Financial Position approach to estimate uncollectible accounts. Allowance for impairment account had an unadjusted credit balance of $\backslash (\backslash$$ $875\backslash ).$ Required: $($a$)$ Prepare the year$-$end adjusting entries after accountant decided the desired balance of the allowance for impairment account to be $\backslash (\backslash$$ $6,010\backslash )$ at the year$-$end. $($b$)$ The following events were discovered immediately after preparing the year$-$end adjusting entries: $1)\backslash (\backslash$$ $2000\backslash )$ of accounts receivable which had been written off were subsequently collected. $2)$ A customer, who owed us $\backslash (\backslash$$ $5,000\backslash ),$ declared bankrupt. Prepare journal entries to record the above transactions. $($c$)$ Show how the accounts receivable will be presented in the company's Statement of Financial Position on $30$ June $2024.$