Please help me with this question for my accounting homework assignment.

P8-1A Rianna Co uses the allowance method of accounting for bad debts. The company produced the following aging of the accounts receivable at year-end. Comments: No Comments Number of Days Outstanding Total 0-30 31-60 61-90 91-120 Over 120 Accounts receivable $377,000 $222,000 $90,000 $38,000 $15,000 $12,000 % uncollectible 1% 4% 5% 8% 10% Estimated bad debts Instructions (a) Calculate the total estimated bad debts based on the above information. (b) Prepare the year-end estimate entry to record the bad debts using the aged uncollectible accounts receivable determined in (a). Assume the Allowance for Doubtful Accounts already has a $4,000 debit balance. (c) of the above accounts, $5,000 is determined to be specifically uncollectible. Prepare the journal entry to write off the uncollectible account. (d) The company collects $5,000 subsequently on a specific account that had previously been determined to be uncollectible in (c). Prepare the journal entries necessary to restore the account and record the cash collection. (recovery of a write-off)