The following information is available regarding the outstanding accounts receivable of Mufu Contracting at September 30, 2014:

AII services are performed on terms of n/30. Assume all sales occurred on the last day of the month.
Mufu estimates bad debts using the following rates:

Required
a. Complete a Schedule of Accounts Receivable by Age at September 30, 2014 (similar to Exhibit 9.14).
b. The Allowance for Doubtful Accounts showed an unadjusted balance on September 30, 2014, of $1,600. Record the adjusting entry at September 30, 2014, to estimate uncollectible accounts.