Ella Party Planning uses the balance sheet approach to estimate uncollectible receivables. The aging of receivables on December 31 2021 is shown in parta) Required a) Calculate the required allowance for doubtful accounts. Do not enter dollar signs or commas in the input boxes Round all answers to the nearest whole number Aging Category Bad Debt % Balance Required Allowance Under 30 days 10% $202,000 $ 31 - 60 days 4.0% $56,000 $ 61 - 90 days 25.0% $10,000 $ More than 90 days 50.0% $5,000 Total $273.000 $ b) Prepare the jouma entry on December 31, 2021 to record bad debt expense assuming the allowance account has a $3,200 credit balance Date Account Title and Explanation Debit Credit Dec 31 P . To record estimated bad debt for the year Prepare the journal entry on December 31, 2021 to record bad debt expense assuming the allowance account has a $22.000 credit balance Account Title and Explanation Debit Date Credit Dec 31 . To record estimated bad debt for the year c) Prepare the journal entry on December 31, 2021 to record bad debt expense assuming the allowance account has a $1.200 debit balance Date Account Title and Explanation Debit Credit Dec 31 . . To record estimated bad debt for the year