Marigold Inc. uses the allowance method to estimate uncollectibles. The company produced the following aging of the accounts

receivable at year$-$end.

$($a$)$

$($b$)-($d$)$

$($b$)$ Prepare the year$-$end adjusting journal entry to record the Bad Debt Expense using the aged uncollectible accounts

receivable determined in $($a$).$ Assume the unadjusted balance in Allowance for Doubtful Accounts is a $$8,200$ debit.

$($c$)$ Of the above accounts, $$5,400$ is determined to be specifically uncollectible. Prepare the journal entry to write off the

uncollectible account.

$($d$)$ The company collects $$5,400$ subsequently on a specific account that had previously been determined to be

uncollectible in $($c$).$ Prepare the journal entries necessary to restore the account and record the cash collection.

$($Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$

No Account Titles and Explanation

Debit

Credit

$($b$)$

$($c$)$

$($d$)$

$[$