The following is an aging schedule for a company's accounts receivable as at December 31, 2019: Number of days past due Total amount owed Current (not yet due) Customer's name 1-30 31-60 61-90 Over 90 Begin $41,400 $10,900 $19,000 $7,000 $4,500 Cizeron 27,900 27,900 Lemoine 51,200 44,500 4,100 2,600 Rudellin 36,200 36,200 Others 209,700 89,800 67,600 11,000 19,000 22,300 $366,400 $173,100 $90,700 $54,200 $26,100 $22,300 Estimated percentage that will be uncollectible 2% 4% 8% 15% 40% Estimated value of uncollectibles $24,261 $3,462 $3.628 $4,336 $3,915 $8,920 On December 31, 2019, the unadjusted balance in the Allowance for Doubtful Accounts (prior to the aging analysis) was a credit of $6,040. Journalize the following selected events and transactions in 2020: (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.) i. On April 17, a $1,470 customer account that originated in 2020 is judged uncollectible. ii On September 1, a $1,470 cheque is received from the customer whose account was written off as uncollectible on April 17. Date Account Titles and Explanation Debit Credit 2020 Apr. 17 Sept. 1 (To reinstate an account that was previously written off) (To record recovery of account that was previously written off)