Prepare journal entries to record additional transactions. Please keep the 4 column format there the very right column is credit and the 2nd from right is Debit.

"Assume that Kauai Cookie Company, Inc. Has a beginning of the year balance in Allowance for Doubtful accounts of $6,450. On December 31st, the following events occurred related to the accounts receivables.

Page 125 COMPREHENSIVE PROBLEM 2 (CHAPTERS 2, 5-8) TRANSACTTONS FOR REQUIREMENT (2) Assume that Kauai Cookie Company, Inc. has a beginning of the year balance in Allowance for Doubtful Accounts of $6,450. On December 31, the following events occurred related to accounts receivables: (a) Record the write-off of $5,900 of uncollectible accounts receivable due from customers. (b) After recording (a) above, management provides the following aging schedule of accounts receivable. Prepare the year-end adjusting journal entry for bad debts using the allowance method, estimated using the percentage of receivables basis from the aging schedule. Estimated Percentage Estimated Uncollectible Accounts Receivable $118,000 16,900 11,250 8,350 3,000 Uncollectible 2% 5% 10% 20% 50% Amount Current Accounts 1-30 days past due 31-60 days past due 61-90 days past due Over 90 days past due Totals $157,500 INFORMATION FOR REQUIREMENT(3): After the transactions from requirements (1) and (2), as well as other transactions for the year were posted to the accounts,Kauai Cookie Company, Inc.'s December 31,2019 fiscal year-end adjusted trial balance (accounts are listed in alphabetical order) is as follows: KAUAI COOKIE COMPANY, INC. ADJUSTED TRIAL BALANCE DECEMBER 31, 2019 ACCOUNT TITLES DEBIT Accounts Payable Accounts Receivable CREDIT $195,870 Prepare journal entries to record additional transactions (a) and (b) on the following page for Accounts Receivable related to uncollectible accounts (2) REQUIREMENT (2) JOURNAL ENTRIES: (a) Dec. 31 (b) Dec. 31 Ul