Presented below is an aging schedule for Bramble Company at December 31, 2021. At December 31, 2021, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $12,400. Journalize 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.) Journalize 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. Journalize the adjusting entry for uncollectibles on December 31, 2022, assuming that the unadjusted balance in Allowance for Doubtful Accounts is a debit of $840 and the aging schedule indicates that total estimated uncollectibles will be $31,800. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)