P$8-3$A Journalize entries to record transactions related to bad debts

Presented below is an aging schedule for Bryan Company at December $31,2021.$

$\backslash$table$[[$Customer$,$Total,$\backslash$table$[[$Not yet$],[$Due$]],$Number of Days Past Due$],[1-30,31-60,61-90,$Over $90],[$Aneesh$,$$$,24,000,,$$$,9,000,$$$,15,000,,,,],[$Bird$,,30,000,$$ $30,000,,,,,,,,],[$Cope$,,50,000,5,000,,5,000,,,,40,000,,],[$DeSpears$,,38,000,,,,,,,,,38,000],[$Others$,,120,000,72,000,,35,000,,13,000,,,,],[,,262,000,$$$107,000,$$$,49,000,$$$,28,000,$$$,40,000,$$$,38,000],[$Estimated$],[$Percentage$],[$Uncollectible$,,,3\%,,7\%,,12\%,,24\%,,60\%],[$Total Estimated$],[$Bad Debts,$$,42,400,$$ $3,210,$$$,3,430,$$$,3,360,,9,600,$$$,22,800]]$

At December $31,2021,$ the unadjusted balance in Allowance for Doubtful Accounts is a credit of $$8,000.$

Instructions:

$($a$)$ Journalize and post the adjusting entry for bad debts at December $31,2021.$

$($b$)$ Journalize and post to the allowance account these $2022$ selected events and transactions:

$(1)$ On March $1,$ a $$600$ customer balance originating in $2021$ is judged uncollectible.

$(2)$ On May $1,$ a check for $$600$ is received from the customer whose account was written off as uncollectible on March $1.$

$($c$)$ Journalize the adjusting entry for bad debts on December $31,2022,$ assuming that the unadjusted balance in the Allowance for Doubtful Accounts is a debit of $$1,400$ and the aging schedule indicates that total estimated bad debts will be $$36,700.$

NOTE: Enter a number in cells requesting a value; enter either a number or a formula in cells with a $"?".$