=+4. Assume that the allowance for doubtful accounts for Cutthroat Company has a debit balance of $1,370 before adjustment on December 31, 2009. Journalize the adjusting entry for uncollectible accounts.

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5 30 31 Alder Fishery Brown Trout Zug Bug Sports Subtotals 15,000 5,500 2,900 850,000 25,000 5,500 103,850 15,000 422,450 2,900 247,250 33,300 1–30 31–60 61–90 Not Due Past Customer Balance 91–120 Days Past Due A B CD E F G H 18,150 Over 120 PR 9-2B Aging of receivables;

estimating allowance for doubtful accounts