The following information is available regarding the accounts receivable of ClubLink Holdings at August 31, 2014:

AII services are performed on terms of n/60. Assume all sales occurred on the last day of the month.
ClubLink estimates uncollectibility of accounts receivable using the following rates:

Required
a. Complete a Schedule of Accounts Receivable by Age at August 31, 2014, similar to Exhibit 9.14.
b. The Allowance for Doubtful Accounts showed an unadjusted balance on August 31, 2014, of $9,600 (debit). Record the adjusting journal entry at August 31, 2014, to estimate uncollectible accounts.