before the write-offs in the Allowance for Doubtful Accounts is $600 credit. After they do the write-offs, the following are the aged balances and collection percentages for CanAm Limited on December 31, 2018, before the current year's provision for uncollectible accounts. Estimated Percentage Uncollectable Current Accounts....... $250,000 1.5% 1-30 days past due...... 75,000 4% ***** ******** 31-60 days past due....... 8.000 1.5% a 250.000 1.30 pas de 75.000 31. dis partum 0.000 61 90 day past due 2,000 Over 90 days past due 5076 Total Accounts Receivable 5340.000 in January 2019 Smith comes in and pays his account in full Instructions (a) Prepare the journal entries to write off the accounts (6) Calculate the balance in the Allowance for Doubtful Accounts account after the write-offs and prepare the adjusting entry at December 31, 2018, to recognize bad debts expense from the aging data (show calculations) before the write-offs in the Allowance for Doubtful Accounts is $600 credit. After they do the write-offs, the following are the aged balances and collection percentages for CanAm Limited on December 31, 2018, before the current year's provision for uncollectible accounts. Estimated Percentage Uncollectable Current Accounts....... $250,000 1.5% 1-30 days past due...... 75,000 4% ***** ******** 31-60 days past due....... 8.000 1.5% a 250.000 1.30 pas de 75.000 31. dis partum 0.000 61 90 day past due 2,000 Over 90 days past due 5076 Total Accounts Receivable 5340.000 in January 2019 Smith comes in and pays his account in full Instructions (a) Prepare the journal entries to write off the accounts (6) Calculate the balance in the Allowance for Doubtful Accounts account after the write-offs and prepare the adjusting entry at December 31, 2018, to recognize bad debts expense from the aging data (show calculations)