Presented below is an aging schedule for Cheyenne Company at December 31, 2021. Number of Days Past Due Not Yet Due Over 90 Customer Total 1-30 31-60 61-90 Anders $ 25,800 $11,800 $14,000 Blake 40,400 $ 40,400 Coulson 58,400 16,800 5,800 $35,800 Deleon 33,200 $33,200 Others 133,400 97,000 16,300 13,800 6,300 $291,200 $154,200 $33,900 $27,800 $35,800 $39,500 Estimated Percentage Uncollectible 3% 6% 14% 24% 49% Total Estimated Bad Debts $38,499 $ 4,626 $ 2,034 $ 3,892 $ 8,592 $19,355 At December 31, 2021, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $11,600. (a) 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.) Date Account Titles Debit Credit Dec. 31 Bad Debts Expense Date Explanation Ref. Debit Credit Balance Dec. 31 Adjusting Allowance for Doubtful Accounts Date Explanation Ref. Debit Credit Balance Dec. 31 Balance Dec. 31 Adjusting 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. No. Date Account Titles and Explanation Debit Credit 1. Mar. 31 2. May 31 (To reverse write-off) May 31 (To record collection of write off.) Allowance for Doubtful Accounts Date Explanation Ref. Debit Credit Balance Dec. 31, 2021 Balance 11,600 Dec. 31, 2021 Adjusting 26,899 38,499 Mar. 31, 2022 May 31, 2022 e Textbook and Media List of Accounts Journalize the adjusting entry for uncollectibles on December 31, 2022, assuming that the unadjusted balance in Allowance for Doubtful Accounts is a debit of $770 and the aging schedule indicates that total estimated uncollectibles will be $29,900. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles Debit Credit Dec. 31 e Textbook and Media Assistance Used List of Accounts