How do I journalize the 2017 transactions? I'm struggling with the different headers

Number of Days Past Due Not Yet Over Customer Total Due 1-30 31-60 61-90 90 Aneesh $ 23,700 $ 9,900 $13,800 Bird 28,700 $ 28,700 Cope 53,000 5,000 5,100 $42,900 DeSpears 40,400 $40,400 Others 120,700 76,900 31,600 12,200 $266,500 $110,600 $46,600 $26,000 $42,900 $40,400 Estimated percentage 3% uncollectible 7% 13% 23% 52% Total estimated bad debts $ 44,875 $ 3,318 $3,262 $3,380 $ 9,867 $25,048 At December 31, 2016, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $7,600. Journalize the 2017 transactions: (Credit account titles are automatically indented when amount is entered. Do not indent manually.) 1. March 1, a $560 customer balance originating in 2016 is judged uncollectible. 2. May 1, a check for $560 is received from the customer whose account was written off as uncollectible on March 1. No. Date Account Titles and Explanation Debit Credit 1. 2. (To reinstate account previously written off)