1 2 Customer Total 4 Anders 28,000 5 Blake 40,000 6 Cyrs 57,000 7 De Jong 34,000 8 Others 132,000 9 291,000 Estimated 10 percentage uncollectible Total estimated 11 bad debts 40,830 12 Number of Days Past Due Not Yet Due 1-30 31-60 61-90 Over 90 12,000 16,000 40,000 16,000 6,000 35,000 34,000 96,000 16,000 14,000 6,000 152,000 34,000 30,000 35,000 40,000 2% 6% 10% 25% 60% 3,040 2,040 3.000 8,750 24,000 At December 31, 2017, the unadjusted balance in Allowance for Doubtful Accounts is a credit of 9,200. Instructions (a) Journalize and post the adjusting entry for bad debts at December 31, 2017 (b) Journalize and post to the allowance account the following events and transactions in the year 2018 (1) On March 31, a 1,000 customer balance originating in 2017 is judged uncollectible. (2) On May 31, a check for 1,000 is received from the customer whose account was written off as uncollectible on March 31. (c) Journalize the adjusting entry for bad debts on December 31, 2018, assuming that the unadjusted balance in Allowance for Doubtful Accounts is a debit of 1,100 and the aging schedule indicates that total estimated bad debts will be 31,600