3. Ryster Corporation had the following balances on December 31, 2021 before any year end adjustments,: Accounts Receivable Allowance for Doubtful Accounts. Net Credit Sales..... $ 77,000 5,000 credit 650,000 a. What is the journal entry to record the estimated uncollectible accounts assuming Ryster uses the percentage of receivables method? An aging of the accounts receivable estimated the collectible amount of the receivables at December 31, 2021 at $69,000. b. On March 5, 2022, Ryster decided that a $1,400 receivable from a customer, Barker Company, was uncollectible. What is the journal entry to write off the account? c. On July 1, 2022 Ryster receives a payment of $800 from Barker for the amount that had been previously written off on March 5, 2022. What is/are the required journal entry(ies)