QUESTION 3 At December 31, 2018, Wiley Inc. reported the following information on its balance sheet. Accounts Receivable $900,000 Less: Allowance for Bad Debt $54,000 (credit) During 2019, the company had the following transactions related to receivables: a. Sales on Account $3,200,000 b. Collections on accounts receivable, $2,850,000 c. Write-offs of accounts deemed uncollectible 540,000 d. Recovery of bad debts previously written off (written-off in partc above)........59,000 Part A: What is the ending balance in the Accounts Receivable account as of December 31, 2019? (Put your answer in the text box without any spaces and without a dollar sign): Part B: What is the Net Realizable value of A/R.108. Net A/B) on December 31, 2019, after adjusting entries, assuming that Wiley Inc. estimates bad debts to be 2% of credit sales? (Put your answer in the text box without any spaces and without a dollar sign); a Part: What is the Net Realizable Value of A/R.(eg. Net A/B) on December 31, 2019, after adjusting entries, assuming INSTEAD that Wiley Inc. estimates bad debts based on 5% of their total ending accounts receivable balance? (Put your answer in the text box without any spaces and without a dollar sign)