Rigney Inc. uses the allowance method to estimate uncollectible accounts receivable. The company produced the following aging of the accounts receivable at year-end. Calculate the total estimated bad debts based on the below information. Number of Days Outstanding Prepare the year-end adjusting journal entry to record the bad debts using the aged uncollectible accounts receivable determined in Assume the current balance in Allowance for Doubtful Accounts is a $7, 800 debit. Of the above accounts, $4, 900 is determined to be specifically uncollectible. Prepare the journal entry to write off the uncollectible account. The company collects $4, 900 subsequently on a specific account that had previously been determined to be uncollectible in 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.)