Question $1(25$ marks$)$

Bob's Auto Parts has provided you with the accounts receivable information below at year end on December $31.$ The allowance for doubtful accounts ledger account currently has a credit balance of $$800.$

$\backslash$table$[[$Age$,1-30$ days,$31-60$ days,$61-90$ days,Over $90$ days,Total$],[$Smith$,60,000,,,,],[$Jones$,20,000,10,000,,,],[$White$,,,10,000,,],[$Brown$,40,000,,,,],[$Green$,30,000,,,,],[$LeBlanc$,50,000,,,,],[$Pelletier$,,,,,],[$Totals$,,,,,],[\backslash$table$[[$Estimated$],[$uncollectible$]],,,,,],[$Dollar amount,,,,,$]]$

Required

a$.$ Complete the appropriate form to age the accounts receivable. Provide the necessary endof$-$year journal entry using the aging of accounts receivable method. You need to fill in the "Dollar amount" row and provide the total. Provide the necessary end$-$of$-$year journal entry using the aging of accounts receivable method.

b$.$ Net credit sales are $$5,000,000.$ Estimated bad debts are $0\mathrm{.}2\%$ of net credit sales. Provide the necessary end$-$of$-$year journal entry using the percentage of sales method.

c$.$ In the following year, on January $30,$ Bob wrote off the account of Pelletier. On March $18,$ Pelletier won the lottery and repaid us$.$ Prepare the three journal entries. Leave a blank line separating each journal entry.