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At the beginning of 2 0 0 1 , Xxy Hospital reported Accounts Receivable $ 1 1 5 0 0 and Allowance for Uncollectible Accounts

At the beginning of 2001, Xxy Hospital reported Accounts Receivable $11500 and Allowance for Uncollectible Accounts $1800(credit). During 20X1, before recording the year-end adjusting entries, the Hospital recorded credit sales revenue $16000 and wrote off accounts receivable $500. The following balance was reported on December 31,201, before any adjustment: Accounts Receivable = $13000. The Hospital estimates uncollectible accounts based on an aging of accounts receivable as shown below.
\table[[Age Group,\table[[Amount],[Receivable]],\table[[Estimated Percent],[Uncollectible]]],[Not yet due,$,8,000,10%
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