An aging analysis of Covington Limited's accounts receivable at December 31, 2018 and 2017, showed the following: Additional information: 1. At December 31, 2017, the unadjusted balance in Allowance for Doubtful Accounts was a credit of $8,800. 2. In 2018,$42,300 of accounts were written off as uncollectible and $3,000 of accounts previously written off were recovered. Prepare an aging schedule to calculate the estimated uncollectible accounts at December 31,2017 and 2018 . Note that the estimated percentages uncollectible are the same for both years. Total estimated allowance balance at Dec. 31, 2017: Total estimated allowance balance at Dec. 31,2018 : Record the adjusting entry relating to bad debts on December 31,2017 . (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) eTextbook and Media Record the write off of uncollectible accounts in 2018. (Credit account titles are automatically indented when amount is entered, Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Record the collection of accounts previously written off in 2018. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Prepare the adjusting entry relating to bad debts on December 31, 2018. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tities and enter O for the amounts.) eTextbook and Media List of Accounts Calculate the carrying amount of Covington's accounts receivable at December 31,2017 and 2018