An aging analysis of Tri Town Limited's accounts receivable at December 31, 2018 and 2017, showed the following: Accounts Receivable Number of Days Outstanding Estimated Percentage Uncollectible 2018 $297,60 0 0-30 days 31-60 days 61-90 days Over 90 days 64,000 85,700 130,100 $577,40 2017 $321,40 0 114,300 76,100 50,400 $562,20 24% Total 0 0 Additional information: 1 At December 31, 2017, the unadjusted balance in Allowance for Doubtful Accounts was a credit of $8,500. In 2018, $41,900 of accounts were written off as uncollectible and $3,200 of accounts previously written off were recovered. 2 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. A) Calculate the estimated allowance balance for December 31, 2017 and 2018 Number of Days Outstanding Estimated Uncollectible Accounts 0-30 days 31-60 days 61-90 days Over 90 days Total Accounts Receivable 2018 $297,600 64,000 85,700 130,100 Estimated Percentage Uncollectible 3% 6% 12% 24% $577,400 Number of Days Outstanding Accounts Receivable 2018 Estimated Uncollectible Accounts 0-30 days 31-60 days Estimated Percentage Uncollectible 3% 6% 12% $321,400 114,300 76,100 50,400 $562,200 61-90 days Over 90 days 24% Total b) Record the adjusting entry relating to bad debts on December 31, 2017 0-30 days 31-60 days 61-90 days Over 90 days Total $321,400 114,300 76,100 50,400 $562,200 12% 24% b) Record the adjusting entry relating to bad debts on December 31, 2017. C) Record the write off of uncollectible accounts in 2018. d) Record the collection of accounts previously written off in 2018