Answer: Please see explanation for answers
Explanation:
Age Group            Amount           Estimated Percent     Estimated  Amount 
                               Receivable      Uncollectible                 Uncollectible 
Not yet due             $ 32,000              4 %                          $1,280
0-30 days past due 10,200                 6 %                          $612   
31–60 days past due 7,200                 12 %                        $864
More than 60 days past due 2,600      30 %                      $780 
Total                                  $ 52,000                                    $3536
 Calculation
1) Estimated Amount Uncollectible = Amount Receivable x Estimated Percent      Uncollectible    =
4% x 32,000= $1,280
6% x 10,200=$612
12% x 7,200=$864
30% x2600=$780
 Total = $3,536
The allowance for uncollectible accounts = $3,536
2) Journal to  Record the December 31, 2021, adjustment for a debit of $400
Estimated Amount Uncollectible =$3,536
Adjusted = $3536 + debit $400=$3,936
Date                   Account                  Debit             Credit
Dec 31, 2021,  Bad debts Expense    $3,936
Allowance for uncollectible accounts                    $3,936
3) Journal to  Record the write-off of $500
Date                   Account                              Debit             Credit
April 3, 2022,  Allowance for uncollectible 
                              accounts                             $500
                          Accounts receivable                                     $500
4a)Journal to  reinstate  the account previously wrtten off  On July 17, 2022
Date                   Account                              Debit             Credit
July 17, 2022,   Accounts receivable             $100
 Allowance for uncollectible  accounts                             $100
4b)Journal to record collection of cash   
Date                   Account                              Debit             Credit
July 17, 2022,   Cash                                    $100
      Accounts receivable                                                     $100