The small council of winterfell led by Grace decided to adopt the allowance method for accounting for doubtful debts in their trading operations. Here is the information for the current year (2022) The allllowance for uncollecble accounts had a $0 opening balance. During the current year the company provided a total of $126,000 of service on account. During the current year the company wrote off the uncollected account of $5100 By the end of current year cash collect on accounts receivable totaled $107100 The company estimated that 10% of the accounts receivable balance at 12/31 of the current year will prove uncollectible 1. What journal entry did the company record to write of uncollected accounts during the current year? 2. What journal entry should the company record to recognized bad debut for the current vear