Tamarisk 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
		Total		030		3160		6190		91120		Over 120
Accounts receivable		298,500		97,000		65,800		58,500		42,500		$34,700
% uncollectible				2%		5%		6%		9%		21%
Estimated Bad debts		$		$		$		$		$		$

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(b)		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 $8,400 debit.
(c)		Of the above accounts, $5,500 is determined to be specifically uncollectible. Prepare the journal entry to write off the uncollectible account.
(d)		The company collects $5,500 subsequently on a specific account that had previously been determined to be uncollectible in (c). Prepare the journal entries necessary to restore the account and record the cash collection.

(Credit account titles are automatically indented when amount is entered. Do not indent manually.)

No	Account Titles and Explanation	Debit	Credit
(b)
(c)
(d)
	(To reverse write-off.)
	(To record collection of write off.)