Assume the following for XYZ Company at the end of the accounting period: $25,000 in accounts receivable that have been outstanding for less than 30 days (2% estimated uncollectible) $5,000 in accounts receivable that have been outstanding for more than 30 days (15% estimated uncollectible) The current balance of the allowance accounts is $100. XYZ uses the aging method when accounting for bad debts, record each of the journal entries: a. At the end of the period, record the appropriate adjusting entry: b. A few weeks later, a $200 account is deemed uncollectible: