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 Customer's name Current (not yet due) 1-30 31-60 61-90 Over 90 Begin $ 40,600 S 11.000 $19.000 $7.100 $ 3.500 Cizeron 28,000 28,000 Lemoine 51,500 44.900 4,000 2.600 Rudellin 36,000 36,000 Others 208,500 89.900 68,100 11,000 18,000 21.500 $364,600 $ 173,800 $ 91.100 $ 54.100 $ 24.100 $21.500 Estimated percentage that will be uncollectible 2% 4% 8% 15% 40% Estimated value of uncollectibles $ 23,663 $3,476 $3,644 $4,328 $ 3,615 $ 8,600 On December 31, 2019, the unadjusted balance in the Allowance for Doubtful Accounts (prior to the aging analysis) was a credit of 6,150 Journalize the adjusting entry for bad debts on December 31, 2019. (Credit occount 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 for the amounts) Account Titles and Explanation Debit Credit 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 for the amounts.) On April 17. a 51560 customer account that originated in 2020 is judged uncollectible On September 1, a $ 1.500 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 Sept. 1 (To reinstate an account that was previously written off) (To record recovery of account that was previously written off) 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 $ 4,550 and an aging schedule indicates that the estimated value of uncollectibles iss 27.920. (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 for the amounts) Date Account Titles and Explanation Debit Credit Dec 31