TFC Limited had an $800 credit balance in Allowance for Doubtful Accounts at December 31, 2020, before the current year's provision for uncollectible accounts. An aging of the accounts receivable revealed the following: Estimated Percentage Uncollectible Current Accounts $150,000 1% 1-30 days past due 15,000 3% 31-60 days past due 8,000 6% 61-90 days past due 5,000 12% Over 90 days past due 6,000 30% Total Accounts Receivable $184,000 The accounting manager indicates that of the $184,000 of accounts receivable identified in the table does not include $9,400 of receivables that should be written off. Required: (a) Journalize the $9,400 write off. (1 mark) (b) Prepare the adjusting entry at December 31, 2012, to recognize bad debts expense. (2 marks) (c) Assume the same facts as above except that the Allowance for Doubtful Accounts account had an $800 debit balance before the current year's provision for uncollectible accounts. Prepare the adjusting entry for the current year's bad debts. (2 marks)