Prepare the year-and adjusting journal entry to record the bad debts using the aged uncollectible accounts receivable determined in (a). Assume the current balance in allowance for doubtful Accounts is a $ 7, 5000 debit. (c) Of the above accounts, $5,500 is determined to be specifically uncollectible, Prepare the journal entry to write off the uncollectible account. (d) The company collects $5,500 is subsequently on a specific account that had previously been determined to be uncollectible in (c). Prepare the journal entry (ies) necessary to restore the account and record the cash collection