Helen.com uses the allowance method of accounting for bad debts. The company produced the following aging of the accounts 'eceivable at year-end. Calculate the total estimated bad debts based on the below information. Helen.com uses the allowance method of accounting for bad debts. The company produced the following aging of the accounts receivable at year-end. Calculate the total estimated bad debts based on the below information. Prepare the year-end adjusting journal entry to record the bad debts using the aged uncollectible accounts receivable determined above. Assume the unadjusted balance in Allowance for Doubtful Accounts is a $4,400 debit. (List debit entry before credit entry, Credit account titles are automatically indented when amount is entered. Do not indent manually, If no entry is required, select "No Entry" for the occount tities and enter 0 for the amounts.) Of the above accounts, $5,400 is determined to be specifically uncollectible. Prepare the journal entry to write off the uncollectible account. (List debit entry before credit entry If no entry is required, select "No Entry" for the occount titles and enter O for the amounts. Credit account tities are outomatically indented when amount is entered. Do not indent manually] eTextbook and Media List of Accounts The compary collects $5,400 subsequently on a specific account that had previously been determined to be uncollectible in part (c). Prepare the journal entries necessary to (1) restore the account and (2) record the cash collection. (list all deblt entries before credit entries. Credit account titles are autometically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tities and enter O for the amounts]