Accounts receivable and uncollectible accountsaging of receivables method

The following is an aging schedule for a company's accounts receivable as at December 31, 2019:

			Number of days past due
Customer's name	Total amount owed	Current (not yet due)	130	3160	6190	Over 90
Aber	$20,000		$9,000	$11,000
Bohr	30,000	$30,000
Chow	35,000	15,000	5,000		$15,000
Datz	18,000					$18,000
Others	158,000	95,000	15,000	13,000	15,000	20,000
	$261,000	$140,000	$29,000	$24,000	$30,000	$38,000
Estimated percentage that will be uncollectible		3%	6%	10%	25%	50%
Estimated value of uncollectibles	$34,840	$4,200	$1,740	$2,400	$7,500	$19,000

On December 31, 2019, the unadjusted balance in the Allowance for Doubtful Accounts (prior to the aging analysis) was a credit of $9,000.

Required

a. Journalize the adjusting entry for bad debts on December 31, 2019.

b. Journalize the following selected events and transactions in 2020:

i. On March 1, an $800 customer account that originated in 2020 is judged uncollectible.

ii. On September 1, an $800 cheque is received from the customer whose account was written off as uncollectible on March 1.

c. Journalize the adjusting entry for bad debts on December 31, 2020, assuming that the unadjusted balance in Allowance for Doubtful Accounts at that time is a debit of $1,000 and an aging schedule indicates that the estimated value of uncollectibles is $33,500.