#2 (8 points) At December 31 of the current year, a company reported the following: Total sales for the current year: $5,350,000. Accounts receivable balance at Dec. 31, end of current year: $850,000 Allowance for Doubtful Accounts balance at Dec. 31: $8,000 debit 1. Prepare the necessary adjusting entries to record bad debts expense assuming this company's bad debts are estimated to equal: (a) 2.5% of credit sales. (b) 7% of accounts receivable. 2. Prepare the necessary entry to write off J. Mohr's $1,250 A/R balance. 3. Prepare the necessary entries to record the recovery of J. Mohr's A/R balance when he pays the company at later date. Part 1a Part 1b Part 2 Part 3 Accounts Debit Credit Show work below:

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Create a SQL table using your name with the following features: the columns of your table must include, at least the data types (in this order) and one more of your choice NOTE: You need to specify a 2 column (i.e 2 attribute 1. varchar (n), // where n covers the string length you want to enter 2. Int, 3. decimal, (precision = 8, scale = 3 4. date. 5. ??? your choice here ??? Table constraints: 1. It has a two column primary key 2. a check constraint on 2 columns, on the decimal and the date field 3. Use '2024-02-18' date as the default on the date field 5. write down your relational schema 5. Create the table, insert at least 4 rows, and do a Select * to show them example don't just copy these, change the constraint names