An analysis of ABC's accounts receivable shows the following amounts: Month of sale April, 2022 March, 2022 February, 2022 January, 2022 December, 2021 Credit terms are 2/7, n/30. Balance of Accounts Estimated percentage Receivable uncollectable $50 000 1% 44 000 5% 1200 40% 5 100 40% 500 80% The entity uses the ageing of accounts receivable basis for estimating uncollectable accounts. At 30 April, 2022, there is a $1 000 credit balance in Allowance for Doubtful Debts before adjustment. Required: a) Determine the total estimated uncollectable (1 mark) b) Prepare the adjusting entry at 30 April, 2022 to record bad debts expense (1 mark) c) In May, 2022, a $4 800 customer balance is determined to be uncollectable. Prepare the journal entry (1 mark) d) Determine the balance of Allowance for Doubtful Debts in May before the May adjustment. In your answer, please (1) calculate the balance amount and (2) indicate whether it is a debit or credit balance. (1 mark) *Narrations in the general journals are not required.