Blue Inc. uses the allowance method to estimate uncollectible accounts receivable. The company produced the following aging of the accounts receivable at year-end. (a) Your answer is correct. Calculate the total estimated bad debts based on the below information. Nu Total 0-30 31-60 Accounts receivable 346,700 107.900 73.800 % uncollectible 2% 5% $ 24139 Estimated Bad debts $ 2158 $ 3690 e Textbook and Media List of Accounts Attempts: 2 of 3 use (b)-(d) (b) Prepare the year-end adjusting journal entry to record the bad debts using the aged uncollectible accounts receivable determined in (a). Assume the current balance in Allowance for Doubtful Accounts is a $ 8,100 debit. (c) Of the above accounts, $4,600 is determined to be specifically uncollectible. Prepare the journal entry to write off the uncollectible account. (d) The company collects $4,600 subsequently on a specific account that had previously been determined to be uncollectible in (c). Prepare the journal entries necessary to restore the account and record the cash collection. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No Account Titles and Explanation Debit Credit (b) (c) (c) (d) (To reverse write-off.) (To record collection of write off.)