Littlerock Surveying showed the following partial unadjusted results at May 31, 2014, its month-end:

Part 1
Required
a. Assuming Littlerock estimates bad debts to be 2.5% of sales, prepare the adjusting entry at May 31, 2014.
b. Show how accounts receivable would be shown on the May 31, 2014, balance sheet using your calculations in (a).
Part 2
Required
c. Instead of (a) above, prepare the adjusting entry at May 31, 2014, assuming that Littlerock estimates bad debts to be based on the following aging analysis.

d. Show how accounts receivable would be shown on the May 31, 2014, balance sheet using your calculations in (c).