Elizabeth.com uses the allowance method of accounting for bad debts. The company produced the following aging of the accounts receivable at yearsend. Calculate the total estimated bad debts based on the below information. Elizabethcom uses the allowance method of accounting for bad debts. The company produced the following aging of the accounts receivable at vear-end. 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 unadiusted balance in Allowance for Doubtful Accounts is a $4.300 debit. IList 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, $4,600 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 outomatically indented when omount is entered. Do not indent manually.) The company collects $4,600 subsequently on a specific account that had previousiy been determined to be uncollectible in part (c). Prepare the journal entries necessary to (1) restore the account and (2) record the eash collection. (t ist oll 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 occount titles and enter o for the amounts)