Reynolds.com uses the allowance method of accounting for bad debts. The company produced the following aging of the accounts receivable at year-end Calculate the total estimated bad debts Prepare the year-end adjusting journal entry to record the bad debts using the aged uncollectible accounts receivable determined in above. Assume the unadjusted balance in Allowance for Doubtful Accounts is $4,900 debit Of the above accounts, $5,200 is determined to be specifically uncollectable. Prepare the journal entry to write off the uncollectable account The company collects $5,200 subsequently on a specific account that had previously been determined to be uncollectable in part3. Prepare the journal entry(ies) necessary to restore the account and record the cash collection