An aging analysis of H55 Limited's accounts receivable at December 31, 2018 and 2017, showed the following: Accounts Receivable Number of Days Outstanding Estimated Percentage Uncollectible 2018 2017 0-30 days $300,200 $319,100 3% 31-60 days 64,300 114,700 6% 61-90 days 85,400 75,900 12% Over 90 days 128,800 50,400 24% Total $578,700 $560,100 Additional information: 1. At December 31, 2017, the unadjusted balance in Allowance for Doubtful Accounts was a credit of $9,400. 2. In 2018, $42,400 of accounts were written off as uncollectible and $3,100 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: Number of Days Outstanding Accounts Receivable Estimated Percentage Uncollectible Estimated Uncollectible Accounts 0-30 days $319,100 3% $ 31-60 days 114,700 6% 61-90 days 75,900 12% Over 90 days 50,400 24% Total $560,100 $ Total estimated allowance balance at Dec. 31, 2018: Number of Days Outstanding Accounts Receivable Estimated Percentage Uncollectible Estimated Uncollectible Accounts 0-30 days $300,200 3% $ 31-60 days 64,300 6% 61-90 days 85,400 12% Over 90 days 128,800 24% Total $578,700 $ e Textbook and Media List of Accounts 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.) Account Titles and Explanation Debit Credit 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.) Account Titles and Explanation Debit Credit e Textbook and Media List of Accounts 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.) Account Titles and Explanation Debit Credit (To reverse write off of account receivable) (To record collections) e Textbook and Media List of Accounts 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 titles and enter o for the amounts.) Account Titles and Explanation Debit Credit Calculate the carrying amount of H55's accounts receivable at December 31, 2017 and 2018. 2018 2017 Carrying amount $ $