Grey Sloan Memorial has $385,000 of accounts receivable at December 31, 20x7. It is estimated that 5.2 percent of those accounts will eventually prove to be bad debts and therefore, uncollectible. During 20x8, $20,100 of the 20x7 accounts receivable are written off as bad debts. Required: Make general journal entries to record (1) the estimated bad debts at December 31, 20x7, and (2) the write-off of bad accounts during 20x8. Accounts Receivable, Dec 31, 20X7: Link to these cells when using them again Estimated Bad Debt 20x7 20x7 Bad Debt Write-off in 20x8 Date Description Dr. Cr: 2)