Please answer E5-43B and 44B seperately.

ES-43B (Learning Objective 4: Using the allowance method for bad debts) On April 30, Hilltop Party Planners had a 33,000.balance in Accounts Receivable and a 4,000 credit balance in Allowance for Uncollectible Accounts, During May, the store made credit sales of 156,000. May collections on account were 132,000, and write-offs of uncollectible receivables totaled, 2,300. Hilltop Party Planners estimates the required allowance for uncollectible accounts for the year is 4,820. 2. Requirements 1. Jounalize sales, collections, write-ofis of uncollectibles, and uncollectible-account expense by the allowance method during May. Explanations are not required. 2. Show the ending balances in Accounts Receivable, Allowance for Uncollectible Accounts, and Net Accounts Receivable at May 31. How much does the store expect to collect? 3. Show how the store will report Accounts Receivable on its May 3I balance sheet. E5-44B (Learning Objective. 4: Using the aging approach to estimate bad debts) At December 31, before any year-end adjustments, the accounts receivable balance of Digital Electronics Company is 150,000. The allowance for doubtful accounts has a 6,800 credit balance. Digital Electronics Company prepares the following aging schedule for accounts receivable: 130 Days50 Days 60DaysOver 9o Day oral Balance $150,000 C60 0,000 4:0 0 i Requirements 1. Based on the aging of accounts receivable, is the unadjusted balance of the allowance account adequate? Too high? Too low? Make the entry required by the aging schedule. Prepare a T-account for the allowance. Show how Digital 31 balance sheet. 2. 3. Electronics Company will report Accounts Receivable on its December