$($b$)$ prepare the year end adjusting jiyournal entry to record the bad debt expense using the aged uncollectible accounts receivable determined in $($a$).$Assume the unadjusted balance in allowance for doubtful accounts is a $8,300$debit. and $($c$)$ of the above accounts $$4,800$ is determined to be specifically uncollectible.Prepare the journal to write off the uncollectible accounts.and $($d$)$ the company collects $4,8000$ subsequently on a specific account that hadp previously been determined to be uncollectible in $($c$)$pr prepare the journal entries necessary to restore the account and record the cash collection