Debracom uses the allowance method of accounting for bad debts. The company produced the following aging of the accounts receivable at year-end. (a) Calculate the total estimated bad debts based on the below information. Debra.com uses the allowance method of accounting for bad debts. The company produced the following aging of the accounts receivable at year-end. (a) Calculate the total estimated bad debts based on the below information. Debra.com uses the allowance method of accounting for bad debts. The company produced the following aging of the accounts receivable at year-end. (a) Calculate the total estimated bad debts based on the below information. Prepare the year-end adjusting journal entry to record the bad debts using the aged uncollectible accounts recelvable determined above. Assume the unadjusted balance in Allowance for Doubtful Accounts $ a $3,900 debit. fist 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 tities and enter o for the amounts.) Of the above accounts, $5,200 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 occount titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered, Do not indent manually.)