Gaiculate the totalestimated bad debtsbased on the below information (b) Prepare the year-end adjusting journal entry to record the bad debts using the aged uncollectible accounts receivable determined in (a). Assume the current balance in Allowance for Doubtful Accounts is a $8,200 debit. (c) Of the above accounts, $5,400 is determined to be specifically uncollectible. Prepare the journal entry to write off the uncollectible account. (d) The company collects $5,400 subsequently on a specific account that had previously been determined to be uncollectible in (c). Prepare the journal entries necessary to restore the account and record the cash collection. (Credit occount titles are automatically indented when amount is entered. Do not indent manually.) (d) (Toreverse write-off) (To record collection of write off) eTextbook and Media