A company has the following unadjusted account balances at December 31, of the current year; Accounts Receivable of $366,800,400 and Allowance for Doubtful Accounts of $3,200 (credit balance). The company uses the aging of accounts receivable to estimate its bad debts. The following aging schedule reflects its accounts receivable at the current year-end:

A company has the following unadjusted account balances at December 31, of the current year; Accounts Receivable of $366,800,400 and Allowance for Doubtful Accounts of $3,200 (credit balance). The company uses the aging of accounts receivable to estimate its bad debts. The following aging schedule reflects its accounts receivable at the current year-end: Account Age Current (not yet due) 1-30 days past due 30-60 days past due 61-90 days past due Over 90 days past due Total Balance $212,000 108,000 24,000 17,000 5.800 $183,400 Estimated Uncollectible Percentage 2.0% 4.0% 10.0% 25.0% 75.0% A. Calculate the amount of the Allowance for Doubtful Accounts that should be reported on the current year- end balance sheet. B. Calculate the amount of the Bad Debts Expense that should be reported on the current year's income statement. C. Prepare the adjusting entry to record bad debts expense on December 31 of the current year. D. Show how Accounts Receivable will appear on the current year-end balance sheet as of December 31