A company uses the allowance method to estimate uncollectible accounts receivable. The computer produced the following aging of the accounts receivable at year end: Number of Estimated % Days 2020 2021 Uncollectable Outstanding 0-30 days 3.00% 305,000 220,000 30-60 days 6% 95,000 65,000 60-90 days 17% 30,700 55,000 Over 90 days 22% 25,000 75,000 Total 455,700 415,000 ** Do NOT use dollar signs or commas** Additional information: 1. At September 30, 2020, the unadjusted balance in Allowance for Doubtful Accounts was a debit of $5,875. 2. In 2021, $23,100 of accounts was written off as uncollectible and $1,800 of accounts previously written off was collected. a) The estimated percentages uncollectible are the same for both years. Calculate the estimated uncollectible accounts at December 31, 2020 is Calculate the estimated uncollectible accounts at December 31, 2021 is Calculate the estimated uncollectible accounts at December 31, 2021 is b) Record the adjusting entry on December 31, 2020. Debit to for Credit to for c) Record the write off of uncollectible accounts in 2021. Debit to for Credit to for d) Record the collection of accounts previously written off in 2021. Debit to > for Credit to for Debit to for 4 Credit to for e) Prepare the adjusting entry on December 31, 2021. Debit to . or Credit to Ifor f) The carrying amount of accounts receivable at December 31, 2020