Conway Technologies used the allowance method of accounting for bad debts. The company produced the following aging of the accounts receivable at 12/31/22 (the company's year-end). Requirements: A) Calculate the total estimate bad debts based on the above information. B) Prepare the year ending adjusting journal entry to record bad debts using the aged uncollectible accounts receivable determined in A) (above). Assume the unadjusted balance of the Allowance for Doubtful Accounts is $2,000 debit