An aging analysis of Andre Limited's accounts receivable at December 31, 2018 and 2017, showed the following: Number of Days Outstanding Accounts Receivable Estimated Percentage Uncollectible 0-30 days 31-60 days 61-90 days Over 90 days Total 2018 $340,000 147.333 87,833 48,167 $623.333 2017 $320,000 125,091 75,636 32,000 $552,727 3% 6% 12% 20% Additional information: 1. At December 31, 2017, the unadjusted balance in Allowance for Doubtful Accounts was a credit of $3,000. 2. In 2018, $28,000 of accounts were written off as uncollectible and $3,000 of accounts previously written off were recovered. 3. Net credit sales in 2017 and 2018 were $1,573,042 and $1,768,124 respectively. Andre Limited uses the percentage of receivables method to account for bad debts. Instructions: a) Calculate the estimated uncollectible accounts at December 31, 2017 and 2018. The estimated percentages uncollectible are the same for both years. (2 marks) b) Record the adjusting entry relating to bad debts on December 31, 2017. (2 marks) c) Record the write off of uncollectible accounts in 2018. (1 mark) d) Record the collection of accounts previously written off in 2018. (2 marks)