i just need help with the adjusting entry relating to bad debts on December 31, 2021, that's the last question on the bottom

An aging analysis of Ridgewood Limited's accounts receivable at December 31, 2021 and 2020, showed the following: Accounts Receivable 2020 2021 $ 300,200 Estimated Percentage Uncollectible 3% $319,100 Number of Days Outstanding 0-30 days 31-60 days 61-90 days Over 90 days 64,300 114,700 6% 85,400 12% 75,900 50,400 128,800 24% Total $578,700 $ 560,100 Additional information: 1. 2. At December 31, 2020, the unadjusted balance in Allowance for Doubtful Accounts was a credit of $ 9,400. In 2021, $ 42,400 of accounts were written off as uncollectible and $ 3,100 of accounts previously written off were recovered. (21) Your answer is correct. Prepare an aging schedule to calculate the estimated uncollectible accounts at December 31, 2020 and 2021. Note that the estimated percentages uncollectible are the same for both years. Total estimated allowance balance at Dec. 31, 2020: Number of Days Outstanding Accounts Receivable Estimated Percentage Uncollectible Estimated Uncollectible Accounts $ 9573 0-30 days $319,100 3% 6882 31-60 days 114,700 6% 9108 61-90 days 75,900 12% 9108 61-90 days 75,900 12% 12096 Over 90 days 50,400 24% Total $ 560,100 37659 Total estimated allowance balance at Dec 31, 2021: Number of Days Outstanding Accounts Receivable Estimated Percentage Uncollectible Estimated Uncollectible Accounts 0-30 days $ 300,200 3% 9006 $ 3858 31-60 days 64,300 6% 61-90 days 10248 85,400 12% 30912 Over 90 days 128,800 24% Total $578,700 54024 eTextbook and Media List of Accounts Attempts: 2 of 3 used Your answer is correct Record the adjusting entry relating to bad debts on December 31, 2020. (List all debit entries before credit entries. Credit account itles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account itles and enter Ofor the amounts.) Debit Credit Account Titles and Explanation Bad Debts Expense 28259 Bad Debts Expense 28259 Allowance for Doubtful Accounts 28259 e Textbook and Media List of Accounts Attempts: 1 of 3 used (c) Your answer is correct. Record the write off of uncollectible accounts in 2021. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Account Titles and Explanation Debit Credit Allowance for Doubtful Accounts 42,400 Accounts Receivable 42.400 e Textbook and Media List of Accounts Attempts: 1 of 3 used (d) ) Your answer is correct. Record the collection of accounts previously written off in 2021. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and Record the collection of accounts previously written off in 2021. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Account Titles and Explanation Debit Credit Accounts Receivable 3,100 Allowance for Doubtful Accounts 3.100 (To reverse write off of account receivable) 01 02 Cash 3,100 Accounts Receivable 3.100 (To record collections) eTextbook and Media List of Accounts Attempts: 1 of 3 used e) Your answer is partially correct. Prepare the adjusting entry relating to bad debts on December 31, 2021. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Account Titles and Explanation Debit Credit Bad Debts Expense 25765 Allowance for Doubtful Accounts 25765