Lesley Ltd has accounts receivable of $40,000 at 31 December, 2021. An analysis of the accounts shows these amounts as follows:

Month of sale	Balance of Accounts Receivable
December, 2021	$20,000
November, 2021	15,000
October September, 2021	5,000
	$40,000

Credit terms are 2/7, n/30. At 31 December, 2021, there is a $1,120 credit balance in Allowance for Doubtful Debts before adjustment. The entity uses the ageing of accounts receivable basis for estimating uncollectable accounts. Estimates of bad debts are as follows:

Age of accounts	Estimated percent uncollectable
Current	5%
1-30 days past due date	15%
31-90 days past due date	25%

Required:

a) Determine the total estimated uncollectable.

b) Prepare the adjusting entry at 31 December, 2021 to record bad debts expense.

c) On 31 March 2022, $800 was received from the customer whose account was written off as uncollectable in February 2022. Prepare the journal entry.

Narrations are not required for the journal entries.