The following is an aging schedule for a company's accounts receivable as at December 31, 2019: On December 31, 2019, the unadjusted balance in the Allowance for Doubtful Accounts (orior to the aging analysis) was a credit of $6,460. Journalize the adjusting entry for bad debts on December 31, 2019. (Credit account titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts) Journalize the following selected events and transactions in 2020: (Credit occount titles are outomaticolly 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) 1. On April 17, a $1,420 customer account that originated in 2020 is judged uncollectible. ii On September 1, a $1,420 cheque is received from the customer whose account was written off as uncollectible on April 17. 2020 Apr. 17 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 $4,300 and an aging schedule indicates that the estimated value of uncollectibles is. $28,030. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter 0 for the amounts.)