Problem 8-4A Rigney Inc. uses the allowance method to estimate uncollectible accounts recevable. The company produced the following aging of the accounts receivable at year-end. Calculate the total estimated bad debts based on the below information Total 187,800 0-30 91-120 22,400 9% Over 120 $14,600 21% 42,200 5% 36,400 % uncollectible Estimated Bad debts s (b) Prepare the year-end 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 $8,400 debit. (c) Of the above accounts,$5,400 is determined to be specifically uncollectible. Prepare the journal entry to write off the uncollectble account (d) The company collects $5,400 subsequently on a specific account that had previously been determined to be uncollectible in (e). Prepare the journal entryties) necessary to restore the account and record the cash collection. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) To reverse wrte-off) (To record collection of write om