below is an aging schedule for Bryan Company Not YetNumber of Days Past Due 1-30 31-60 61-90 Over 90 $ 9,000 $15,000 Due Total 24,000 30,000 30,000 50,000 5000 5,000 Customer Aneesh Bird Cope DeSpears Others $40,000 $38,000 S262,000 $107,000 $40,000 $38,000 796 | 12% | 24% | 60% 38,000 120.000| 72.000| 35,000| 13,0001 $49,000 $28,000 Estimated percentage uncollectible 3% Total estimated bad debts S 42,400 3.210 3,430S 3,360 $ 9,600 $22.800 At December 31, 2016, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $8,000. Instructions (a) Journalize and post the adjusting entry for bad debts at December 31, 2016. (Use T-accounts.) (b) Journalize and post to the allowance account these 2017 events and transactions: 1. March 1, a $600 customer balance originating in 2016 is judged uncollectible. 2. May 1, a check for $600 is received from the customer whose account was written off as uncollectible on March 1