(Please answer b-d. Thank you!)

Novak Corp. uses the allowance method of accounting for uncollectibles. The company produced the following aging of the accounts receivable at year-end.

(a)

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Calculate the total estimated uncollectibles based on the below information.

				Number of Days Outstanding
		Total		030		3160		6190		91120		Over 120
Accounts receivable		$559,100		$259,300		$126,900		$71,200		$54,500		$47,200
% uncollectible				1%		4%		5%		8%		10%
Estimated uncollectibles		$20309		$2593		$5076		$ 3560		$4360		$4720

(b)		Prepare the year-end adjusting journal entry to record Bad Debt Expense using the aged uncollectible accounts receivable determined in (a). Assume the unadjusted balance in Allowance for Doubtful Accounts is a $4,300 debit.
(c)		Of the above accounts, $4,900 is determined to be specifically uncollectible. Prepare the journal entry to write off the uncollectible account.
(d)		The company collects $4,900 subsequently on a specific account that had previously been determined to be uncollectible in (c). Prepare the journal entry(ies) necessary to restore the account and record the cash collection.

(Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

No	Account Titles and Explanation	Debit	Credit
(b)	Enter an account title to reverse write-off	Enter a debit amount	Enter a credit amount
	Enter an account title to reverse write-off	Enter a debit amount	Enter a credit amount
(c)	Enter an account title to reverse write-off	Enter a debit amount	Enter a credit amount
	Enter an account title to reverse write-off	Enter a debit amount	Enter a credit amount
(d)	Enter an account title to reverse write-off	Enter a debit amount	Enter a credit amount
	Enter an account title to reverse write-off	Enter a debit amount	Enter a credit amount
	(To reverse write-off.)
	Enter an account title to record collection of write-off	Enter a debit amount	Enter a credit amount
	Enter an account title to record collection of write-off	Enter a debit amount	Enter a credit amount
	(To record collection of write-off.)