Gardner Building Supplies, Ltd., gives you the following aged accounts receivable list at the end of the fiscal year: \begin{tabular}{l|r|r|} \begin{tabular}{l} Age of Account \\ (Days) \end{tabular} & Amount & % of Uncollectible \\ \hline 030 & $600,000 & 1% \\ \hline 3160 & 200,000 & 3 \\ \hline 6190 & 100,000 & 20 \\ \hline Over 90 days & 20,000 & 60 \\ \hline & & \\ \hline \end{tabular} During the year, specific uncollectible accounts receivable written off totaled $41,000. An account of $2,700 that was written off in a previous year was collected during the current year. Total yearly credit sales for Gardner are $3,400,000. The balance in the Allowance for Doubtful Accounts at the beginning of the year was $36,000 credit. Gardner uses the aging of accounts receivable method to determine bad debt expense. Required a. Prepare the journal entries to record the write-off of the uncollectible amounts and the recovery of a previously written off account. b. Prepare the journal entry to record bad debt expense at the end of the year