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, 520,100 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)