a.	What amount of bad debts expense does Barber report on its income statement for the year?
	Aging schedule at December 31
				Amt. Owed	Est. Uncollectible
	Current
	0-60 days past due
	61-180 days past due
	Over 180 days past due
	Total
				Open Bal. in allowance a/c
				New Provision			= 2019 bad debts expense
b.	Show how Barbers December 31 balance sheet will report the accounts receivable and the allowance for uncollectible accounts
	Current Assets
	Accounts receivable
	Less allowance for uncollectible accounts
	Net Accounts Receivable