Journalize the adjusting entry for bad debts at December 31, 2021.

Post the adjusting entry for bad debts at December 31, 2021.

Journalize the 2022 transactions: (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

1.	March 1, a $570 customer balance originating in 2021 is judged uncollectible.
2.	May 1, a check for $570 is received from the customer whose account was written off as uncollectible on March 1.

Post to the allowance account these 2022 events. (Post entries in the order of journal entries posted in the previous part.)

Journalize the adjusting entry for bad debts at December 31, 2022, assuming that the unadjusted balance in Allowance for Doubtful Accounts is a debit of $1,300 and the aging schedule indicates that total estimated bad debts will be $38,000. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Presented below is an aging schedule for Pharoah Company at December 31, 2021. Number of Days Past Due Not Yet Over Total Customer Due 1-30 31-60 61-90 90 $22,000 $8,400 $13,600 Aneesh 30,400 $30,400 Bird $37,300 pe 46,800 4,600 4,900 $35,600 DeSpears 35,600 Others 13,300 115,300 65,700 36,300 $250,100 $100,700 $49,600 $26,900 $37,300 $35,600 Estimated percentage 3% 7% 11% 24% 58% uncollectible $39,052 $3,021 $3,472 $2,959 $8,952 $20,648 Total estimated bad debts At December 31, 2021, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $8,300