2. Giraldi Garden Products, Inc. developed an aging schedule of accounts receivable at the end of each year. The company estimated an allowance for uncollectible accounts based on the following estimates: Giraldi reported net credit sales of $18,500,000 for the current year. The company's ending balances of accounts receivable and the allowance for uncollectible accounts are presented as follows: Required: a) Compute the balance required in the allowance for uncollectible accounts at the end of the year. b) Prepare the journal entry to record the bad debt provision for the current year. c) Independent of your answer to part (b), prepare the journal entry to record the bad debt provision for the current year assuming that the allowance for uncollectible accounts had a $30,000 debit balance ( 25 points)