Just explain the part I added red notice for it( please show me numbers, the calculation, what to add multiple,

Centenary Ceramics deals in ceramic pots and figurines. All sales are conducted on a credit basis andare GST inclusive. No cash discounts are given. The following information was extracted from theaccounting records at 30 June 2019: Sales $607 200Sales returns and allowances 41 690Cash collected 351 032Debts to be written off 4 424 Required(a) Assume that Centenary Ceramics uses the direct write-off method of accounting for bad debts.i. Show the general journal entry required to write-off the bad debts.ii. What amount would be shown for bad debts expense in the income statement at 30 June2019?iii. What amount would be shown for accounts receivable in the balance sheet at 30 June2019?