1. Above is accounts receivable of Titan company. It uses percentage of receivable to determine bad debt expense. Keep in mind that today is 12/31. Show work clearly for the following questions.

a. Complete ADA account above, and calculate the ADA trial balance.

b. Determine age of receivable by filling the table. Assume any balance from 1/1 is over 365 days.

C. Determine bad debt expense for the year.

Classification by age	Estimated % uncollectible	Amuont
1 - 31 days	1%
32 - 90 days	6%
91 - 180 days	18%
181 - 365 days	50%
> 365 days	99%

AIR 1/1 BB 3,000 1/20 Invoice 1710 1,500 1,200 1/14 BB collection 1/31 Invoice 1714 12,810 1,500 2/14 Invoice 1710 3/31 Invoice 1716 6,000 12,000 3/13 Invoice 1714 8/11 9,600 6.000 4/5 Invoice 1799 Invoice 1812 9/6 12,000 20,600 9/12 Invoice 1716 Part of Invoice 1799 and entire amount Invoice 1812 Invoice 2015 1412 1412 10/4 Invoice 2015 11/15 Invoice 2078 1,582 300 10/5 BB write-off 100 100 10/15 recovery of write-off 10/15 12/14 recovery of write-off Invoice 2099 13.521 EB 18,413 Allowance for Doubtful Accounts 200 1/1 BB