Number of Days Past Due Not Yet Due 61-90 Over 90 Customer 1-30 $10,400 31-60 $11,400 Anders Blake Total $ 21,800 42,000 56,100 34,400 131,600 $285,900 $ 42,000 15,400 Coulson 6,200 $34,500 Deleon Others 94,700 $152,100 17,100 $33,700 14,400 $25,800 $34,400 5,400 $39,800 $34,500 Estimated Percentage Uncollectible 2% 5% 13% 24% 55% Total Estimated Bad Debts $ 38,251 $ 3,042 $ 1,685 $ 3,354 $ 8,280 $21,890 At December 31, 2020, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $12,900. Journalize and post to the allowance account the following events and transactions in the year 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) (1) On March 31, a $1,300 customer balance originating in 2020 is judged uncollectible. (2) On May 31, a check for $1,300 is received from the customer whose account was written off as uncollectible on March 31. No. Date Account Titles and Explanation Debit Credit (1). (2). (To reverse write-off) (To record collection of write-off.) 12/31/20 Adj. 12/31/20 Bal. Bad Debt Expense 25,351 25,351 Allowance for Doubtful Accounts 12/31/20 Bal. 12/31/20 Adj. 12,900 25,351 38,251 12/31/20 Bal