At March 31, 2021, Misha Crystal Ball Inc had the following balances in their Accounts Receivable accounts; Accounts Receivable of $171,400 and Allowance for Doubtful Accounts of $2,300 (credit balance). The company uses the aging of accounts receivable to estimate its bad debts. The following aging schedule reflects its accounts receivable at the current year-end:

Account Age	Balance	Estimated Uncollectible Percentage
Current (not yet due)	$85,400	1.5%
130 days past due	63,500	2.0%
3060 days past due	14,000	22.0%
6190 days past due	5,400	35.0%
Over 90 days past due	3,100	80.0%
Total	$171,400	6.0%

Calculate the amount of the Allowance for Doubtful Accounts that should appear on the March 31 balance sheet using:

(a) the Accounts Receivable (Balance Sheet method)

(b) Aging of Receivables methods

(5 points extra credit for the adjusting journal entries needed to record the Bad Debts Expense for both methods.)