Please answer the highlight cells with EXCEL FORMULAS ONLY

a. Estimate the balance of the Allowance for Doubtful Accounts assuming the company uses 4.5% 9 of total accounts receivable to estimate uncollectibles, instead of the aging of receivables method. (Use cells A4 to G6 from the given information to complete this question.) Estimated balance of allowance for uncollectibles b. Prepare the adjusting entry to record bad debts expense using the estimate from part a. Assume the unadjusted balance in the Allowance for Doubtful Accounts is a $12,000 credit. c. Prepare the adjusting entry to record bad debts expense using the estimate from part a. Assume the unadjusted balance in the Allowance for Doubtful Accounts is a $1,000 debit. $1,000debiit (Use cells A3 to A22 from "Chart of Accounts" and A16 to AF19 from from the given information to complete this question.)