Age of A/R	Total Balance as of 3/31	Estimated Percentage Uncollectable
1-30 Days	$77,300	3%
31-60 Days	$22,900	5%
61-90 Days	$9,400	24%
91+ Days	$7,200	54%
Total Balance	$116,800
1) Prepare the journal entry for bad debt expense on 3/31, assuming a credit (positive) balance of $1,400 in the Allowance for Doubtful Accounts before adjustment.
2) Prepare the journal entry for bad debt expense on March 31st, assuming instead that the company has a debit (negative) balance of $1,400 in the Allowance for Doubtful Accounts before adjustment.
3) On April 5th, a customers $1000 accounts receivable balance for Menge company has been declared uncollectable. Record the journal entry to write-off this balance.