An aging analysis of Blossom Companys accounts receivable at December 31, 2020 and 2021, showed the following:

						Accounts Receivable
Number of Days Outstanding		Estimated % Uncollectible				2021		2020
030 days			3%			$118,000		$145,000
3160 days			7%			29,500		72,500
6190 days			14%			59,000		43,500
Over 90 days			25%			88,500		29,000
Total						$295,000		$290,000

Additional information:

1.		At December 31, 2020, the unadjusted balance in Allowance for Doubtful Accounts was a credit of $7,100.
2.		In 2021, $26,800 of accounts was written off as uncollectible and $2,700 of accounts previously written off was collected.

Prepare an aging schedule to calculate the estimated uncollectible accounts at December 31, 2020, and at December 31, 2021.

2020
Number of Days Outstanding		Amount				%				Estimated Uncollectible
030 days			$145,000				3%			$
3160 days			72,500				7%
6190 days			43,500				14%
Over 90 days			29,000				25%
Total			$290,000							$

2021
Number of Days Outstanding		Amount				%				Estimated Uncollectible
030 days			$118,000				3%			$
3160 days			29,500				7%
6190 days			59,000				14%
Over 90 days			88,500				25%
Total			$295,000							$

Calculate the carrying amount of Blossoms accounts receivable at December 31, 2020, and December 31, 2021.

		2020		2021
Carrying amount		$		$

Record the following:

1.		The adjusting entry on December 31, 2020.
2.		The write off of uncollectible accounts in 2021.
3.		The collection in 2021 of accounts previously written off.
4.		The adjusting entry on December 31, 2021.

(Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)