Part a. Complete the form below to age the accounts receivable. Provide the necessary end-of-year journal entry. You need to fill in the "Totals" row, the "Dollar amount" row, and prepare the journal entry. Aging of accounts receivable (also called the balance sheet method) Age 1-30 days 31-60 61-90 Over days days 90 days Smith 60,000 Jones 20,000 10,000 White 10,000 Brown 40,000 Green 30,000 LeBlanc 50,000 Pelletier 10,000 Pelletier 10,000 Totals Estimated uncollectible 1% 2% 10% 50% Dollar amount The Allowance for doubtful accounts currently has a credit balance of $800. Journal entry to adjust for bad debts: Dec. 31 Part b. Percentage of sales method (also called the income statement method) Net credit sales are $5,000,000 Estimated bad debts are.2% of net credit Net credit sales are $5,000,000 Estimated bad debts are .2% of net credit sales. Calculate the estimate and enter your answer in the box below. Journal entry to adjust for bad debts: Dec. 31 Part . In the following year, on January 30, we wrote off the account of Pelletier. On March 18, Pelletier won the lottery and repaid us. Prepare the journal entries. Jan. 30 we wrote off the account of Pelletier. On March 18, Pelletier won the lottery and repaid us. Prepare the journal entries. Jan. 30 Mar. 18 18