Record any necessaryjournal entries in the space provided, assumingthe allowance method is used. 1/19 Reinstated the account of N. Maines, which has been written off in the prior year as uncollectible. Journalized the receipt of $2,660 cash in full payment of Maines account. 4/3 Wrote off the $12,750 balance owed by M. Rush, who is bankrupt. 12/31 Based on an analysis of the $2,350,000 or accounts receivable, it was estimated that $60,000 will be uncollectible. Record the adjusting entry