Presented below is an aging schedule for Blue Spruce Corp. at December 31, 2021. Number of Days Past Due Not Yet Due Over 90 Total 1-30 31-60 61-90 Customer Aneesh $ 24,500 $9,300 $15,200 Bird 27,800 $ 27.800 46,800 Cope 5,000 4,500 $37.300 DeSpears 35.900 $35,900 115,600 70.900 32.100 Others 12,600 $103.700 $250,600 $45.900 $27,800 $37,300 $35.900 3% 7% 11% 24% 63% Estimated percentage uncollectible $3,111 $3,213 $ 40,951 $3,058 $8.952 $22,617 Total estimated bad debts At December 31, 2021, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $8,100. Journalize the 2022 transactions: (Credit account titles are automatically indented when amount is entered. Do not indent manually) 1. March 1, a $660 customer balance originating in 2021 is judged uncollectible. May 1, a check for $660 is received from the customer whose account was written off as uncollectible on March 1. 2. Debit Credit Date Account Titles and Explanation Mar. 1 Allowance for Doubtful Accounts Accounts Receivable May 1 Accounts Receivable Allowance for Doubtful Accounts (To reinstate account previously written off) Cash Accounts Receivable