Presented here is an aging schedule for Zander Company.

At December 31, 2011, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $11,700.Instructions(a) Journalize and post the adjusting entry for bad debts at December 31, 2011. (Use T accounts.)(b) Journalize and post to the allowance account these 2012 events and transactions:1. March 31, a $500 customer balance originating in 2011 is judged uncollectible.2. May 31, a check for $500 is received from the customer whose account was written off as uncollectible on March 31.(c) Journalize the adjusting entry for bad debts on December 31, 2012, assuming that the unadjusted balance in Allowance for Doubtful Accounts is a debit of $800 and the aging schedule indicates that total estimated bad debts will be $35,300.

Number of Days Past Due Not Yet Total Customer Due 1-30 31-60 61-90 Over 90 $ 22,000 Amy Bergin $12,000 $10,000 40,000 $ 40,000 65,000 28,000 $45,000 Curt 14,000 6,000 David $28,000 Others 16,000 14,000 126,000 96,000 $281,000 $150,000 $34,000 $24,000 $45,000 $28,000 Estimated percentage uncollectible 50% 4% 15% 25% Total estimated $ 37,910 $ 6,000 $ 3,060 | $ 3,600 $11,250 $14,000 bad debts