Rigney Inc. uses the allowance method to estimate uncollectible accounts receivable. The company produced the fallowing aging of the accounts receivable at year-end. Calculate the total estimated bad debts based on the below information. (a) Prepare the year-end adjusting journal entry to record the bad debts using the aged uncollectible accounts receivable determined in (a) Assume the current balance in Allowance for Doubtful Accounts is a $8, 100 debit (c) Of the above accounts, $4, 600 is determined to be specifically uncollectible. Prepare the journal entry to write off the uncollectible account. (d) The company collects $4, 600 subsequently on a specific account that had previously been determined to be uncollectible in (c). Prepare the journal entry(ies) necessary to restore the account and record the cash collection. (Credit account titles are automatically indented when amount is entered. Do not indent manually) (To reverse write-off) (To record collection of write-off)