The following represents selected information taken from a company's aging of accounts

receivable schedule to erestimate uncollectible accounts receivable at year$-$end

Instructions

$($a$)$ Calculate the total estimated bad debts based on the above information.

$($b$)$ Prepare the year$-$end adjusting journal entry to record the bad debt expense using

the allowance method with an aged uncollectible accounts receivable amount of $$12,600.$

Assume the current balance in Allowance for Doubtful Accounts is a $$3,000$ credit.

$($c$)$ $$1,600$ of the allowance is determined to be uncollectible. Prepare the journal entry to

write off the uncollectible accounts.

$($d$)$ The company collects $$699$ of a previously written$-$off account. Prepare the journal

entries required to $(1)$ restore the account and $(2)$ record the cash collection.

Add up these $5$ columns to get the "total".