3. A summary of Klugman Company's December 31, les schedule is presented below song with due to group: (12 points) Age Group Am 0-60 days 160,000 61-90 days 22.000 14 91-120 days 3,000 10% 5096 Over 120 days 5.000 The allowance for uncollectible accounts had a credit balance of 51,400 on January 1.2000 During the year, bad debts of $750 were written off. 1. Journal entries of write of bad debt. 2. Journal entry to record estimated bad debt expense at 12/31/2020