1. Complete the below table to calculate the estimated balance of Allowance for Doubtful Accounts using aging of accounts receivable.

Accounts receivable		Percent uncollectible (%)
Not due:		x	1%	=
1 to 30:		x	2%	=
31 to 60:		x	5%	=
61 to 90:		x	7%	=
Over 90:		x	10%	=
Estimated balance of allowance for uncollectibles

2. Prepare the adjusting entry to record Bad Debts Expense using the estimate from part a. Assume the unadjusted balance in the Allowance for Doubtful Accounts is a $3,600 credit.

3. Prepare the adjusting entry to record bad debts expense using the estimate from part a. Assume the unadjusted balance in the Allowance for Doubtful Accounts is a $100 debit.