a. Presented below is an aging schedule for Bosworth Company.

b. Post the adjusting entry for bad debts at December 31,2013.

c. 1. March 1, a $710 customer balance originating in 2013 is judged uncollectible.

2. May 1, a check for $710 is received from the customer whose account was written off as uncollectible on March 1.

Customer Aneesh Bird Cope DeSpears Others Estimated percentage uncollectible Total estimated bad debts Total $ 29,300 32,500 55,000 45,000 154,500 $316,300 $ 55,498 Not Yet Due $ 32,500 7,200 Number of Days Past Due 1-30 31-60 61-90 $9,300 $20,000 6,800 86,400 $126,100 $58,500 4% 6% $ 5,044 $3,510 42,400 25,700 $41,000 Over 90 $45,000 $45,700 $41,000 $45,000 21% 12% $5,484 $ 8,610 73% $32,850 At December 31, 2013, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $8,700.