An aging analysis of Crane Company's accounts receivable at December 31, 2020 and 2021, showed the following: Accounts Receivable Number of Days Outstanding Estimated % Uncollectible 2021 2020 0-30 days 3% $98,000 $120.000 31-60 days 6% 24,500 60,000 61-90 days 14% 49,000 36,000 Over 90 days 40% 73,500 24,000 Total $245,000 $240,000 Additional information: 1. At December 31, 2020, the unadjusted balance in Allowance for Doubtful Accounts was a credit of $7,300. 2. In 2021, $25,300 of accounts was written off as uncollectible and $2.200 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 Estimated Uncollectible Amount % 0-30 days $120,000 3% $ 31-60 days 60,000 6% 61-90 days 36.000 14% Over 90 days 24,000 40% Total $240,000 $ 2021 Number of Days Outstanding Estimated Uncollectible Amount % 0-30 days $98,000 3% $ 31-60 days 24,500 6% 61-90 days 49,000 14% Over 90 days 73,500 40% Total $245,000 $ Calculate the carrying amount of Crane's 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. The collection in 2021 of accounts previously written off. 3. 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 Ofor the amounts.) Account Titles and Explanation Debit Credit 1. (To record estimate of uncollectible accounts.) 2. (To record writeoff of accounts receivable.) 3. (To reverse write off.) (To record collection of previously written-off accounts.) 4. (To record estimate of uncollectible accounts.)