The following is an aging schedule for a company's accounts receivable as at December 31, 2019: Number of days past due Customer's name Total amount owed Current (not yet due) 1-30 31-60 61-90 Over 90 Begin $41,400 $11,000 $19,000 $6,900 $4,500 Cizeron 27,900 27,900 Lemoine 50,600 45,200 4,100 1,300 Rudellin 35,700 35,700 Others 212,100 89.700 67,400 11,100 19,000 24,900 $367,700 $173,800 $90,500 $53,700 $24,800 $24,900 Estimated percentage 2% 4% 8% 15% 40% that will be uncollectible Estimated value $25,072 $3,476 $3,620 $4,296 $3,720 $9,960 of uncollectibles On December 31, 2019, the unadjusted balance in the Allowance for Doubtful Accounts (prior to the aging analysis) was a credit of $6.600. Journalize the adjusting entry for bad debts on December 31, 2019. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation eTextbook and Media List of Accounts Debit Credit i. On April 17, a $1,360 customer account that originated in 2020 is judged uncollectible. ii On September 1, a $1,360 cheque is received from the customer whose account was written off as uncollectible on April 17. Date Account Titles and Explanation 2020 Apr. 17 Sept. 1 (To reinstate an account that was previously written off) (To record recovery of account that was previously written off) Debit Credit Journalize the adjusting entry for bad debts on December 31, 2020, assuming that the unadjusted balance in Allowance for Doubtful Accounts at that time is a debit of $4,280 and an aging schedule indicates that the estimated value of uncollectibles is $28,150. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Dec. 31 eTextbook and Media List of Accounts Debit Credit