Presented below is an aging schedule for Flint Corporation at December 31, 2021. Number of Days Past Due Over Not Yet Due 61-90 90 1-30 $ 9,600 31-60 $14,000 Customer Aneesh Bird Cope De Spears Others Total $ 23,600 32,800 48,800 37,000 115,300 $257,500 $32,800 4,600 5,400 $38,800 $37,000 70,200 $107,600 32,600 $47,600 12,500 $26,500 $38,800 $37,000 3% 7% 11% 25% 57% Estimated percentage uncollectible Total estimated bad debts $ 40,265 $3,228 $3,332 $2,915 $ 9,700 $21,090 At December 31, 2021, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $8,600. Journalize the adjusting entry for bad debts at December 31, 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit eTextbook and Media List of Accounts Post the adjusting entry for bad debts at December 31, 2021. Bad Debts Expense Allowance for Doubtful Accounts eTextbook and Media List of Accounts Journalize the 2022 transactions: (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Journalize the 2022 transactions: (Credit account titles are automatically indented when amount is entered. Do not indent manually March 1, $500 customar balance originating in 2021 is judged uncollectible. May 1, check for $520 is received from the customer whose account was written off as uncollectible on March 1. 1. 2. No. Date Account Titles and Explanation Debit 1 2. (To reinstate account previously written off) e Textbook and Media List of Accounts Post to the lowance account these 2022 events. (Post entries in the order of journal entries posted in the previous part.) 2021 Allowance for Doubtful Accounts 12/31 Bal. 12/31 12/31 Bal. 8,600 31,665 40,265 2022 e Textbook and Media List of Accounts Journalize the adjusting entry for bad debts at December 31, 2022, assuming that the unadjusted balance in Allowance for Doubtful Accounts isadebit of $1.500 and the aging schedule indicates that total estimated bad debts will be $35,600. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit