Question 1. The following summarizes the aging of accounts receivable for Johnston Supplies, Incorporated, as of July 31, 2022: Number of Days Unpaid Not yet due 1 to 30 days past due 31 to 60 days past due Over 60 days past due Required: Total Accounts Receivable Historical % Uncollectible $ 126,500 2% 89,200 12% 53,600 18% 31,800 35% a. The unadjusted balance of the Allowance for Doubtful Accounts of Johnston Supplies, Incorporated, is a credit balance in the amount of $28,947 on July 31, 2022. Prepare the required adjusting entry to record Bad Debt Expense for the year. b. Johnston Supplies, Incorporated, writes off $3,081 of uncollectible accounts on August 15, 2022. Prepare the required adjusting entry to record the write-off. C. Use a T-account to determine the account balance in the Allowance for Doubtful Accounts on August 15, 2022.