this is all part of the same question. thank you!!!

Problem 8-4A Windsor, Inc. uses the allowance method to estimate uncollectible accounts receivable. The company produced the following aging of the accounts receivable at year- end Calculate the total estimated bad debts based on the below information, 0-30 Total 207,100 Number of Days Outstanding 31-60 61-90 91-120 45,600 40,000 25,100 5% 694 9% Accounts receivable % uncollectible 77,900 2% Over 120 $18,500 21% Estimated bad debts SHOW LIST OF ACCOUNTS LINK TO TEXT VIDEO SIMILAR PROBLEM (b) Prepare the year-end adjusting journal entry to record the bad debts using the aged uncollectible accounts receivable determined in (a). Assume the current balance in Allowance for Doubtful Accounts is an $8,100 debit. (c) of the above accounts, $4,600 is determined to be specifically uncollectible. Prepare the journal entry to write off the uncollectible account. (d) The company collects $4,600 subsequently on a specific account that had previously been determined to be uncollectible in (c). Prepare the journal entry(ies) necessary to restore the account and record the cash collection (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No Account Titles and Explanation Debit Credit (b) (d) (To reverse write-off) No Account Titles and Explanation Debit Credit (b) (c) (d) (To reverse write-off.) I (To record collection of write-off.)