Part V Opening balances in Mendleson's accounts receivable and allowance for doubtful accounts on January 1, 2021, were $120,000 and $15,000, respectively. During the year the company recorded sales on account of $300,000. Sales returns totaled $9,000. Cash collections totaled $360,000. An aging of the accounts receivable ending balance reflected the following on December 31: # of Days 0-30 31 - 60 61+ Amount $30,000 10,000 7,000 Percentage 10% 30% 100% 1. Calculate the accounts that were specifically written-off during 2021. 2. Calculate the bad debt expense recorded for 2021. 3. Prepare the journal entry for #1. 4. Prepare the journal entry for #2