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3. Rajyir's Law oice had $10,000 of Accounts Receivable at August 31,2013. The business uses the Allowance Method to estimate Bad Debts. It was estimated that 15% of the AR was uncollectible. While Rajyir does not know which customer accounts in particular will be uncollectible, you the company's Accountant has been asked to record the estimated the Bad Debts using journal entries. 4. At the end of the year, Rajyi's Law ofce conrmed that a customer, Peter Eaton's account was going to be uncollectible in the amount of $500. Please record the write-off of this account at the end of the year 5. The following year in January 15, 2019 Peter Eaton decided to pay $300 after the account was written off. Record (a) entry to reinstate the account and (b) the collection of the amount. 6. ABC Ltd. Received a payment at the maturity of a Promissory Note it had signed with its customer. The note was for $6,000 for 60-day period bearing interest at 5%. Record this full transaction