Gardner Building Supplies, Ltd., gives you the following aged accounts receivable list at the end of the fiscal year: Age of Account % of Uncollectible Accounts Receivable (Days) Amount 0-30 $600,000 1% 31-60 200,000 3 61-90 100,000 20 Over 90 days 20,000 60 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.