A B C D E F G Heathers Handbags' accounts receivable ledger provides the follow ing aged trial balance at December 31, 2014: Customer 0-30 days 31-60 days 51-90 days + 90 days Total Anderson $1,500 $250 $1,750 Guest 790 $220 1,010 Logan 500 2,750 3,250 Piquette 12,000 8,600 $1,400 22,000 Tembrall 975 975 Zaperniak 1,000 1,000 $16,265 $9,320 $1,400 $3,000 $29,985 The related general ledger account balances are: Accounts receivable (control account) $29,085 Debit Allow ance for doubtful accounts 900 Debit Heathers estimates that the estimated percentage of uncollectible accounts are as follows: accounts between 0 and 30 days, 1%; accounts between 31 and 60 days, 3%; accounts between 61 and 90 days, 5%; and accounts over 90 days old, 20%. Instructions Prepare the adjusting entry to record the current year's bad debt expense. (10 marks)10th On August 31, 2014, Kuda Autoparts Company sold $8,000 worth of parts to Menchions Repair Company. The terms of the sale were n/90. Kuda's receivable policy is to start charging interest of 7% (annually) on all balances over 90 days. Interest is accrued monthly. It is now December 31, 2014, and Menchions Repair Company has not paid the outstanding bill. Menchions Repair's owners have agreed to sign a 3-month note receivable for the balance owing on their account. Instructions Prepare any journal entries required to be made by Kuda Autoparts Company at December 31, 2014. (6 marks) Applica.. Date Particulars Debit Credit