(a) The aging of Torme Designs' accounts receivable is shown below. Calculate the amount of each periodicity range that is deemed to be uncollectible.

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		Est. Uncollectible Accts.
Age Interval	Balance	Percentage	Amount
Not past due	850,000	3.50%
1-30 days past due	47,500	5.00%
31-60 days past due	21,750	10.00%
61-90 days past due	11,250	20.00%
91-180 days past due	5,065	30.00%
181-365 days past due	2,500	50.00%
Over 365 days past due	1,145	95.00%
Total	939,210

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(b) If the Allowance for Doubtful Accounts has a credit balance of $1,135.00, record the adjusting entry for the bad debt expense for the year.