d) Golden Music Company uses the allowance method to estimate uncollectible accounts receivable. An aging of the accounts receivable revealed the following: Current Accounts 130 days past due 3160 days past due 6190 days past due Over 90 days past due Total Accounts Receivable $17,000 $1,500 $1,200 $500 $900 $21,100 Estimated Percentage Uncollectible 1% 3% 6% 12% 25% On 31 December 2021, the company has found out that a customer went bankrupt and management agreed that the accounts receivable of $900 included above which is past due for over 90 days can be written off. i) Compute the total estimated uncollectible accounts receivable as at 31 December 2021. (3 marks) ii) Prepare the journal entry year-end to write off the accounts receivable of $900 and the adjusting journal entry to record the bad debts for the year ended 31 December 2021