Please answer exactly how shown in the pictures. Thank you for your help.

(a) Joumalize and post the adjusting entry for uncollectibles at December 31, 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Joumalize and post to the allowance account these 2022 selected events and transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) 1. On March 31 , a $1,300 customer balance originating in 2021 is judged uncollectible. 2. On May 31 , a check for $1,300 is received from the customer whose account was written off as uncollectible on March 31 . Presented below is an aging schedule for Swifty Company at December 31, 2021. At December 31,2021 , the unadjusted balance in Allowance for Doubtful Accounts is a credit of $11,500. Allowance for Doubtful Accounts eTextbook and Media List of Accounts Save for Later Attempts: 0 of 5 used (c) automatically indented when amount is entered. Do not indent manually.) Date Dec. 31 Account Titles Debit Credit