1.A year minusend review of Accounts Receivable and estimated uncollectible percentages revealed the following:

Days Outstanding	Accounts Receivable	Est. Percent Uncollectible
130 days	62,000	2 %
3160 days	$44,000	4 %
6190 days	$25,000	11 %
Over 90 days	$7,000	51 %

Before the Year end adjustment, the credit balance in Allowance for Uncollectible Accounts was

$1,400. Under the aging of receivables method, the Uncollectible MinusAccount Expense at yearend

is:

A.$7,920.

B.$10,720.

C.$1,240.

D.$9,320.

2.

Using the percent ageofsales method, the estimated total uncollectible accounts are $7,022.

The Allowance for Uncollectible Accounts prior to adjustment has a debit balance of $2,835.

The Accounts Receivable balance is $44,420. The amount of the adjusting entry for UncollectibleAccounts

Expense is:

A.4,187.

B.$2,835.

C.$9,857.

D.$7,022.