(1) Glamour Co. uses the balance sheet approach in estimating uncollectible accounts expense. Its Allowance for Doubtful Accounts has a 1,200 credit balance prior to adjusting entries. It has just completed an aging analysis of accounts receivable at 31 December 2021. This analysis disclosed the following information: Not yet due 1-30 days past due 31-60 past due Age Group Percentage Considered Total Uncollectible 53,000 1% 31,000 14,000 2% 8% (a) Using the information above, calculate the appropriate balance for Glamour's Allowance for Doubtful Accounts at 31 December 2021. (5 points) (b) Prepare the year-end adjusting entry for uncollectible accounts. (5 points) Date General Journal Account Titles and Explanation Debit Credit (2) Find Net Realizable Value of the company Accounts Receivable at 31 December 2021. (5 points) (3) Explain the relationship between the matching principle and the need to estimate uncollectible accounts receivable. (5 points)