Analyzing T-Accounts in Accounting for Uncollectible Accounts LaFond Company analyzes its accounts receivable at December 31 and arrives at the aged categories below along with the percentages that are estimated as uncollectible. Age Group Accounts Receivable Estimated Loss % Current (not past due) $750,000 0.50% 1-30 days past due 270,000 1% 31-60 days past due 60,000 2% 61-120 days past due 33,000 5% 121-180 days past due 18,000 10% Over 180 days past due 12,000 25% Total accounts receivable $1,143,000 At the beginning of the fourth quarter, there was a credit balance of $13,050 in the Allowance for Uncollectible Accounts. During the fourth quarter, LaFond Company wrote off $11,490 in receivables as uncollectible. Set up T-accounts for both Bad Debts Expense and the Allowance for Uncollectible Accounts. Enter any unadjusted balances along with the dollar effects of the information described. Note: Use the first available answer field on the appropriate debit or credit side of the T-account to enter your answer(s), the including Beg. Bal. row. Not all answer fields will be used. Bad Debts Expense Allowance for Uncollectible Accounts 0 0 Beg. Bal. o c 0 0 0 0 End. Bal