Estimating Uncollectible Accounts Receivable Using Aging Accounts Receivable The company reports the following aging accounts receivable data:

In addition, the company provides the following estimates for accounts that will ultimately be uncollectible:

Using this information, make the journal entry necessary to record bad debt expense.
Assume that: (1) the balance in the allowance for bad debts account (before adjustment) is $2,000 (credit) and (2) the balance in the allowance for bad debts account (before adjustment)
is $3,600 (debit).

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Days Past Due Customer Balance Current 1-30 31-60 61-90 91-120 Over 120 T. Gardner $ 3,750 $ 2,250 $1,500 J. Gammon 4,000 1,000 $2,500 $ 500 M. Orser 2,000 2,000 K. Saxton 1,000 750 $250 K. Welch 4,000 $4,000 R. Beckstrom 10,900 8,000 2,900 B. Roberts 3,900 3,900 L Wilcox 5,850 5,200 650 J. Gagon 1,500 1,500 A. Wycherly 1,750 1,750 Totals $38,650 $16,450 $8,150 $7,150 $900 $2,000 $4,000