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)		130		3160		6190		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 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 0 for the amounts.)

Account Titles and Explanation	Debit	Credit

eTextbook and Media

List of Accounts

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 0 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)

eTextbook and Media

List of Accounts

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 $ 4,140 and an aging schedule indicates that the estimated value of uncollectibles is $ 27,150. (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 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
Dec. 31