Presented below is an aging schedule for Bryan Company at December 31, 2021. ACCOUNTS RECEIVABLE Customer Total Not Yet Due Number of Days Past Due 1-30 31-60 61-90 9,000 $ 15,000 Over 90 $ $ 30,000 5,000 5,000 $ 40,000 24,000 30,000 $ 50,000 38,000 120,000 262,000 $ $ Aneesh Bird Cope DeSpears Others TOTALS Estimated percentage uncollectible Total estimated bad debts 38,000 $ 72,000 107,000 $ 3% 35,000 49,000 $ 7% 13,000 28,000 $ 12% 40,000 $ 24% 38,000 60% $ 42,400 $ 3,210 $ 3,430 $ 3,360 $ 9,600 $ 22,800 At December 31, 2021, the unadjusted balance in Allowance for Doubtful Accounts is a credit of 8,000. 1 Instructions a. Journalize and post the adjusting entry for bad debts at December 31, 2021. (Use T-accounts.) b. Journalize and post to the allowance account these 2022 events and transactions: 1. March 1, a $600 customer balance originating in 2021 is judged uncollectible and written off. 2. May 1, a check for $600 is received from the customer whose account was written off as uncollectible on March 1. [TWO ENTRIES] c. Journalize the adjusting entry for bad debts at December 31, 2022, assuming that the unadjusted balance in Allowance for Doubtful Accounts is a debit of $1,400 and the aging schedule indicates that total estimated bad debts will be $36,700