6B-5 On October 1 the MARINO company switches to an allowance method using aging of accounts receivable. As of October 31, MARINO had an ending debit balance in accounts receivable of $335,000 and an ending credit balance in the allowance for bad debt account of $2,100 (prior to making the end of period adjusting entry). The following schedule gives the age breakdown of the $335,000 in accounts receivable Age of Account Amount less than 30 days $125,000 30 to 60 days 61 to 90 days more than 90 days40,000 Total Bad Debt Percent 90,000 80,000 10 $335,000 Required: show the appropriate T-account entry to recognize bad debt expense. Calculate the value of net accounts receivable. Chapter 6 Section B