Presented below is an aging schedule for Sunland Company at December 31, 2021. At December 31,2021, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $12,100. Joumalize the adputing entry for bad debts at December 31, 2021. iCredit account tieles ant iutomatically indented when amount is entert. Do not indent marualy. Post the adjusting entry for bad debts at December 31,2021. Joumalize the following events and transactions in the year 2022. (Credit occount titles are outomoticolly indented when amount is entered. Do not indent manualins (1) March 1. a \$1.200 customer balance originating in 2021 is judged uncollectible. (2) May 1, a check for $1,200 is recelved from the customer whose account was written off as uncollectible on March 31 . Post to the allowance account the events and transactions in the vear 2022. Joumalize the adjusting entry for bad debts at December 31, 2022, assuming that the unadjusted balance in Allowance for Doubtful Accounts is a debit of $860 and the aging schedule indicates that total estimated bad de bts will be $31,200. (Credit account titles are outomatically indented when amount is entered. Do not indent manualihy)