Presented below is an aging schedule for Kingbird, Inc. at December 31, 2021. At December 31, 2021, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $12,800. Journalize the adjusting entry for bad debts at December 31, 2021. (Credit occount titles are outomatically indented when amount is entered. Do not indent manually) Post the adjusting entry for bad debts at December 31, 2021. Journalize the following events and transactions in the year 2022. (Credit account titles are outomatically indented when amount is entered. Do not indent manually. (1) March 1, a $1,300 customer balance originating in 2021 is judged uncollectible. (2) May 1,a cheek for $1,300 is received from the customer whose account was written off as uncollectible on March 31 . Post to the allowance account the events and transactions in the year 2022. Journalize the adjusting entry for bad debts at December 31,2022 , assuming that the unadjusted balance in Allowance for Doubtfut Accounts is a debit of $880 and the aging schedule indicates that total estimated bad debts will be $31,000. 1 Credit account titles are automatically indented when amount is entered. Do not indent manually.)