Super Star Limited uses the allowance method to estimate uncollectible accounts receivable. The company produced the following aging of the accounts receivable at December 31, 2018. Number of Days Outstanding 31-60 61-90 91-120 Total 1 0-30 Over 120 $193,000 $70,000 1% $46,000 $39,000 5% $23,000 8% $15,000 10% 3% Accounts receivable balance Estimated Uncollectible % Estimated uncollectible amount $ ?? Required: (Explanations for each journal entry are NOT required.) a. Calculate the total estimated uncollectible amount based on the above information. b. The Allowance for Impairment before adjustment at December 31, 2018 showed a debit balance of $3,000. Based on an aging schedule of accounts receivable prepared in (a), prepare the year-end adjusting entry required to record the impairment loss of receivable. Assume the statement of financial position approach is used. c. Assume that on January 10, 2019, $5,000 was determined to be specifically uncollectible. Prepare the journal entry required on January 10, 2019 to write off this account. d. On August 9, 2019, the company collected $5,000 subsequently on a specific account that had previously been written off in (c). Prepare the journal entries necessary to restore the account and record the cash collection. e. Comment on how your answers to (a) to (d) would change if Super Star Limited used 2% of its net credit sales, rather than aging the accounts receivable, to estimate its impairment loss of receivable. Assume that the net credit sales for the year ended December 31, 2018 amounted to $1,200,000