Presented below is an aging schedule for Wildhorse Company at December 31, 2021. Number of Days Past Due Customer Total Not Yet Due Over 90 1-30 31-60 61-90 Anders $ 21,800 $10,400 $11,400 Blake 42,000 $ 42,000 Coulson 56,100 15,400 6.200 $34,500 Deleon 34,400 $34,400 Others 131,600 94,700 17,100 14,400 5,400 $285,900 $152,100 $33,700 $25,800 $34,500 $39,800 Estimated Percentage Uncollectible 29 5% 13% 24% 55% Total Estimated Bad Debts $38,251 $3,042 $ 1,685 $3,354 $ 8,280 $21,890 At December 31, 2021, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $12,900. 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 1. Mar. 31 2. May 31 May 31 (To reverse write-off) (To record collection of write off.) Allowance for Doubtful Accounts Date Explanation Dec. 31, 2021 Balance Dec. 31, 2021 Adjusting Mar. 31, 2022 May 31, 2022 Debit Ref. Debit Credit 25,351 Credit Balance 12,900 38,251 Journalize the adjusting entry for uncollectibles on 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 uncollectibles will be $31,500. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Dec. 31 Account Titles Debit Credit