Total	030	3160	6190	91120	Over 120
Accounts receivable	$3,59,100	1,09,300	76,900	71,200	54,500	47200
% uncollectible		2%	5%	6%	9%	21%
Estimated Bad debts	$25,120	2186	3845	4272	4905	9912

From the information above figure out the below.

(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 a $8,300 debit.
(c)		Of the above accounts, $4,900 is determined to be specifically uncollectible. Prepare the journal entry to write off the uncollectible account.
(d)		The company collects $4,900 subsequently on a specific account that had previously been determined to be uncollectible in (c). Prepare the journal entries necessary to restore the account and record the cash collection.