18: Management likes the Analysis of Receivables method better. We start the next year with fresh data. We group the balances of all 5 customers into 3 categories: Current, 1-60 days past due and 61+ past due as follows: Customer Total Due Current 1-60 Past Due 61+ Past Due A B 1,000 1,500 mon P 1,000 1,500 800 2,000 500 D 800 2,000 E 500 Total: 5,800 2,800 1,000 2,000 History tells us the following percentages are uncollectible: Current - 2% 1-60 past due - 8% 61+ past due - 10% IF, we have a beginning DEBIT balance in the allowance for doubtful accounts of $100, what would be the amount of the adjusting entry? 19: Using the same information from #18, after the adjusting entry is made, what would be the balance of the following accounts: Accounts Receivable Allowance for Doubtful Accounts