answer 18 and 19 ( show all of the steps)

18. ABC Co, uses the allowance method of accounting for bad debts and has the following trial balance at the end of 2023: Required: a. Prepare the adjusting entry to record bad debts assuming that bad debts are estimated at 1.5% of recelvables b. Prepare the entry to write off an uncollectible account in the amount of $300 19. In preparing its bank reconciliation for the month of April 2020, Coronado, Inc. has avallable the following information. What should be the adjusted cash balance at April 30, 2020 ? a. $79,800.00 81,200,00 c. $79,640,00 d. $79,540.00