An aging analysis of Andre Limited's accounts receivable at December 31, 2018 and 2017, showed the following:

Number Of Days Outstanding	Accounts Receivable	Estimated Percentage Uncollectible
	2018	2017
0-30 Days	340,000	320,000 3%
31-60 Days	147,333	125,091 6%
61-90 Days	87,833	75,636 12%
Over 90 Days	48,167	32,000 20%
Total	623,333	552,727

Additional information:

1. At December 31, 2017, the unadjusted balance in Allowance for Doubtful Accounts was a credit of $3,000.

2. In 2018, $28,000 of accounts were written off as uncollectible and $3,000 of accounts previously written off were recovered.

3. Net credit sales in 2017 and 2018 were $1,573,042 and $1,768,124 respectively.

Andre Limited uses the percentage of receivables method to account for bad debts.

a) Calculate the estimated uncollectible accounts at December 31, 2017 and 2018. The estimated percentages uncollectible are the same for both years.

b) Record the adjusting entry relating to bad debts on December 31, 2017.

c) Record the write off of uncollectible accounts in 2018.

d) Record the collection of accounts previously written off in 2018.

e) Prepare the adjusting entry relating to bad debts on December 31, 2018.

f) Create the T-account for the Allowance for Doubtful Accounts from January 1, 2018 December 31, 2018. You do not need to put the dates of the entry, simply the opening balance, amount of the debit or credit, and ending balance.

g) Calculate the carrying amount of accounts receivable at December 31, 2017 and 2018.

h) Calculate the difference in the bad debts expense for fiscal 2017 had management estimated percentage uncollectible to be 1.5% of net credit sales and used the percentage of net sales method?