a. The aging of Torme Designs shown below. Calculate the amount of each periodicity range that is deemed to be uncollectible. If required, round your answers to two decimal places.

		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		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. Round your answers to two decimal places.