Twilight Company uses the aging of accounts receivable method to estimate Bad Debt Expense. The balance of each account receivable is aged on the basis of three categories as follows: (1) 1 to 30 days old. (2) 31 to 90 days old, and (3) more than 90 days old. Based on experience, management has estimated what portion of receivables of a specific age will not be paid as follows: (1) 1%, (2) 15%, and (3) 40%, respectively. At December 31, 2022, the unadjusted credit balance in the Allowance for Doubtful Accounts was $80. The total Accounts Receivable in each age category were: (1) 1 to 30 days old, $52,000, (2) 31 to 90 days old, $8,000, and (3) more than 90 days old, $3,200. Required: a. Calculate the estimate of uncollectible accounts at December 31, 2022. b. Prepare the appropriate adjusting entry dated December 31, 2022. Complete this question by entering your answers in the tabs below. Required A Required B Calculate the estimate of uncollectible accounts at December 31, 2022 Estimated uncollectible accounts Roq Required B > Required A Required B Prepare the appropriate adjusting entry dated December 31, 2022. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction llot Journal entry worksheet Record the adjusting entry on December 31, 2022. Note: Inter debits before credits Date December 31, 2022 General Journal Debit Credit Record entry Clear entry Vlow general journal