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 2020 2021 Estimated % Uncollectable Days Outstanding 0-30 days 2% 305,000 220,000 30-60 days 5% 95,000 65,000 16% 30,700 55,000 60-90 days Over 90 days 20% 25,000 75,000 Total 455,700 415,000 ** Do NOT use dollar signs or commas** ** Do NOT use dollar signs or commas** Additional information: 1. At November 30, 2020, the unadjusted balance in Allowance for Doubtful Accounts was a debit of $3,500. 2. In 2021, $20,700 of accounts was written off as uncollectible and $3,400 of accounts previously written off was collected. a) The estimated percentages uncollectible are the same for both years. Calculate the estimated uncollectable amounts for both years. The estimated uncollectible accounts at December 31, 2020 is 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 Debit to . for Credit to Ifor 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 0 Credit to Debit to Credit to e) Prepare the adjusting entry on December 31, 2021 Credit to Debit to Credit to - e) Prepare the adjusting entry on December 31, 2021. Debit to Credit to f) The carrying amount of accounts receivable at December 31, 2020