Ivanhoeampany 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 on the helow information. Total 0-30 31-60 61-90 91-120 Over 120 Accounts Receivable $521,000 $360,000 $94,000 S39,000 $18,000 $10,000 % uncollectible 19h Estimated bad debts LIST OF ACCOUNTS VIDEO STMTLAR PROBLEM Prepare the year-end adjusting joumal entry to record the bad debts using the aged uncollectible accounts recelvable determined in above. Assume the unadjusted balance in Allowance for Doubtful Accounts is a $4,400 debit. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit LIST OF ACCOUNTS of the above accounts, sS 400 is determined to be specifically uncollectible. Prepare the ournal entry to write off the uncollectible account. Credit account titles re automatically indented when amount is entered. Do not indent Account Titles and Explanation Debit Credit