P8.3A (LO 2), AP Presented below is an aging schedule for Bryan Company at December 31, 2021. Customer Aneesh Bird Cope DeSpears Others Estimated percentage uncollectible Total estimated uncollectibles Number of Days Past Due Total Not Yet Due $ 24,000 1-30 $ 9,000 31-60 $15,000 61-90 Over 90 30,000 $ 30,000 50,000 5,000 5,000 $40,000 38,000 $38,000 120,000 $262,000 72,000 $107,000 3% 35,000 $49,000 7% 13,000 $28,000 12% $40,000 24% $38,000 60% $ 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 uncollectibles at December 31, 2021. (Use T-accounts.) a. Bad Debt Exp. $34,400 b. Journalize and post to the allowance account these 2022 selected events and transactions: 1. March 1, a $600 customer balance originating in 2021 is judged uncollectible. 2. 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 uncollectibles at December 31, 2022, assuming that the unadjusted balance in Allowance for Doubtful Accounts is a debit of $1,400 and the aging schedule indicates that total estimated uncollectibles will be $36,700. Journalize transactions related to uncollectibles.