6. A $20.00 bank service charge was charged by your bank account for the month of January 31, 2020. Tammany Professional Engineers uses the Percentage of Receivables method to account for bad debt. The following is a summary of Tammanys Accounts Receivable Aging Report. Cash Sales $42,000 Credit Sales $21,000 Allowance for Uncollectible Accounts December 31, 2020 $4,375 Current >30 >60 >90 $115,000 $98,000 $75,000 $15,000 Estimated Uncollectible 1% 2% 4% 5% 7. Required: Prepare the total estimate of uncollectible accounts and give the amount of the required adjustment. Do not prepare a journal entry. Please show your work. 8. Using your calculations above, prepare a journal entry to adjust the allowance account. Even if you feel that your calculations are incorrect, use the appropriate results of your calculation for the journal entry