Aging of Accounts Receivable Adjustment Data Age Group Amount Percent Uncollectible Current $13,232.18 2.0% 264.64 1-30 811.50 4.5% 36.52 31-60 1,470.75 10.0% 147.08 61-90 5,824.25 30.0% 1,747.28 Over 90 1,489.15 60.0% 893.49 $22,827.83 3,089.01 Current Balance of Allowance for Uncollectible Accounts 1,974.91 Estimated Addition to Allowance for Uncollectible Accounts 1,114.10 Journalize the adjustment for uncollectible accounts that can be found on the Aging of Accounts Receivable, and then use the Adjustment Data to journalize the other adjusting entries. Entries are as of December 31. GENERAL JOURNAL PAGE 13 PAGE 14