P9-3A Presented below is an aging schedule for Halleran Company. Worksheet.xls P18 Home Insert Page Layout Formulas Data Review View fx A B C D E F G 1 Number of Days Past Due 2 Not 3 Customer Total Yet Due 4 Anders $ 22,000 1-30 $10,000 31-60 $12,000 61-90 Over 90 5 Blake 40,000 $ 40,000 6 Coulson 57,000 16,000 6,000 $35,000 7 Deleon 34,000 8 Others 132,000 96,000 9 $285,000 $152,000 16,000 $32,000 14,000 $34,000 6,000 $26,000 $35,000 $40,000 Estimated 10 Percentage Uncollectible 3% 6% 13% 25% 50% 11 Total Estimated Bad Debts 12 $ 38,610 $ 4,560 $1,920 $3,380 $ 8,750 $20,000 At December 31, 2017, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $12,000. Instructions (a) Journalize and post the adjusting entry for bad debts at December 31, 2017. (b) Journalize and post to the allowance account the following events and transactions in the year 2018. (1) On March 31, a $1,000 customer balance originating in 2017 is judged uncollectible. (2) On May 31, a check for $1,000 is received from the customer whose account was written off as uncollectible on March 31. (c) Journalize the adjusting entry for bad debts on December 31, 2018, assuming that the unadjusted balance in Allowance for Doubtful Accounts is a debit of $800 and the aging schedule indicates that total estimated bad debts will be $31,600