Calculate the total estimated bad debts based on the below information. Calculate the total estimated bad debts based on the below information. Prepare the year-end adjustingjournal entry to record the bad debts using the aged uncollectible accounts rectivable determined above. Assume the unadjusted balance in Allowance for Doubtful Accounts is a $3,800 debit. (List debit entry before credit entry. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) eTextbook and Media List of Accounts Attempts: 0 of 15 used (c) Of the above accounts. $5.400 is determined to be specifically uncollectible. Prepare the journal entry to write off the uncollectible account. (List debit entry before credit entry. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) The company collects $5.400 subsequently on a specific account that had previously been determined to be uncollectible in part (c). Prepare the journal entries necessary to (1) restore the account and (2) record the cash collection. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.)