On December $31,2019,$ the unadjusted balance in the Allowance for Doubtful Accounts $($prior to the aging analysis$)$ was a credit of

$$11,000.$

$($a$)$

Journalize the adjusting entry for bad debts on December $31,2019.($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 $0$ for the amounts.$)$ Journalize the following selected events and transactions in $2020$: $($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 $0$ for the amounts.$)$

i$.$ On March $1,$ an $$900$ customer account that originated in $2020$ is judged uncollectible.

ii On September $1,$ an $$900$ cheque is received from the customer whose account was written off as uncollectible on March $1.($To reinstate an account that

was previously written off$)$

$($To record recovery of account

that was previously written off$)$

eTextbook and Media$($c$)$

Journalize the adjusting entry for bad debts on December $31,2020,$ assuming that the unadjusted balance in 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

$$33,200.($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 $0$ for the amounts.$)$

Dec. $31$

eTextbook and MediaThe following is an aging schedule for a company's accounts receivable as at December $31,2019$:

$\backslash$table$[[$Customer$\text{'}$s name,$\backslash$table$[[$Total amount$],[$owed$]],\backslash$table$[[$Current $($not$],[$yet due$)]],$Number of days past due$],[1-30,31-60,61-90,$Over $90],[$Aber$,$$$26,000,,$$$9,000,$$$17,000,,],[$Bohr$,36,000,$$$36,000,,,,],[$Chow$,55,000,15,000,25,000,,$$$15,000,],[$Datz$,26,000,,,,,$$$26,000],[$Others$,158,000,95,000,15,000,13,000,15,000,20,000],[$$$301,000,$$$146,000,$$$49,000,$$$30,000,$$$30,000,$$$46,000],[\backslash$table$[[$Estimated$],[$percentage$],[$that will be$]],,3\%,6\%,10\%,25\%,50\%]]$