The following is an aging schedule for a company's accounts receivable as at December 31, 2011:

On December 31, 2011, the unadjusted balance in the allowance for doubtful accounts is a credit of $9,000.
Required:
a. Journalize the adjusting entry for bad debts on December 31, 2011.
b. Journalize the following selected events and transactions in 2012:
€¢ On March 1, an $800 customer account that originated in 2012 is judged uncollectible.
€¢ On September 1, an $800 cheque is received from the customer whose account was written off as uncollectible on March 1.
c. Journalize the adjusting entry for bad debts on December 31, 2012, assuming that the unadjusted balance in the allowance for doubtful accounts at that time is a debit of $1,000 and an aging schedule indicates that the estimated value of uncollectibles is $33,500.

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Number of days past due Total Current Customers name amount owed (not yet due-30 31-606-90Over 90 Aber Bohr Chow Datz Others S 20,000 S 9,000 $11,000 30,000 S 30,000 35,000 18,000 15,000 5,000 $15,000 $18,000 5,000 13,00015,000 20,000 S261,000 S140,000 $29,000 $24,000 $30,000 $38,000 158,000 95,000 Estimated percentage that will be uncollectible 10% | 25 | 50% 3% 6% Estimated value of uncollectibles 34,8404.200 1,740 2,400 $ 7,500 $19,000