Bramble Inc. uses the allowance method to estimate uncollectibles. The company produced the following aging of the accounts receivable at year$-$end.

$($a$)$

Calculate the total estimated uncollectibles based on the below information.

$($b$)-($d$)$

$($c$)$ Of the above accounts, $$5,100$ is determined to be specifically uncollectible. Prepare the journal entry to write off the uncollectible account.

$($Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$

No Account Titles and Explanation

$($b$)$

$($c$)$

$($d$)$

$($To reverse write$-$off.$)$

$($To record collection of write off.$)$