Andrews Company had a $800 credit balance in Allowance for Doubtful Accounts at December 31, 2016, before the current year's provision for uncollectible accounts. An aging of the accounts receivable revealed the following:

Estimated Percentage

Uncollectible

Current Accounts $195,000 3%

130 days past due 17,000 5%

3160 days past due 16,000 12%

6190 days past due 8,000 20%

Over 90 days past due 9,000 42%

Total Accounts Receivable $245,000

What is Andrews' estimated uncollectible accounts?

Prepare the journal entry that would be necessary for recording the estimated bad debt expense using the facts above.

Revise the journal entry you prepared in question (b) above assuming the balance in the Allowance for Doubtful Accounts at December 31, 2016 was a debit balance of $215.