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. 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 receivable determined above. Assume the unadjusted balance in Allowance for Doubtful Accounts is a $3,900 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 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 of for the amounts. Credit occount titles ore outomaticolly indented when amount is entered, Do not indent manuolly.) The company collects $5,200 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 occount tities are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter of for the amounts.)