2. a. Hi-Jinx Company has an Accounts Receivable balance at December 31, 2022 of $2,325,000. It has a credit balance of $56,700 in the Allowance for Uncollectible Accounts. Hi-Jinx estimates 3% of Accounts Receivable will never be collected. Record the adjusting entry for Hi-Jinx. Show your work. b. On March 22, 2023 Hi-Jinx has determined that its customer, Fred Ferdinand, will never pay the $1,100 that is owed. Hi-Jinx decides to write off the account. Record this entry. C. On June 1, 2024 Fred Ferdinand pays $1,100 to Hi-Jinx to settle his account. Record any necessary entries