Aging Method Bad Debt Expense Cindy Bagnal, the manager of Cayce Printing Service, has provided the following aging schedule for Cayce's accounts receivable: Accounts Proportion Expected Receivable Category Amount to Default 0-20 days $96,700 0.02 21-40 days 21,500 0.08 41-60 days 11,700 0.15 Over 60 days 5,300 0.30 $135,200 Cindy indicates that the $135,200 of accounts receivable identified in the table does not include $8,900 of receivables that should be written off. Required: 1. Journalize the $8,900 write-off. If an amount box does not require an entry, leave it blank. Allowance for Doubtful Accounts 8,900 Accounts Receivable (Record write-off of defaulted account) Feedback Check My Work 8,900 1. The aging method attempts to estimate the ending balance in the Allowance for Doubtful Accounts. 2. Determine the desired postadjustment balance in allowance for doubtful accounts. Round each aging category to the nearest dollar.