Noren Company uses the balance sheet aging method to account for uncollectible debt on receivables. The following is the past-due category information for outstanding receivable debt for 2019.

To manage earnings more favorably, Noren Company considers changing the past-due categories as follows.

A. Complete each table by filling in the blanks.
B. Determine the difference between totals uncollectible.
C. Complete the following 2019 comparative income statements for 2019, showing net income changes as a result of the changes to the balance sheet aging method categories.
D. Describe the categories change effect on net income and accounts receivable.

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Accounts receivable amount Percent uncollectible Total per category? Total uncollectible? 0-30 Days Past Due $120,000 7% 31-90 Days Past Due $80,000 20% Over 90 Days Past Due $65,500 40%