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At the beginning of 2 0 1 , J 6 w Hospital reported Accounts Receivable $ 8 5 0 0 and Allowance for Uncollectible Accounts

At the beginning of 201, J 6 w Hospital reported Accounts Receivable $8500 and Allowance for Uncollectible Accounts $1800(credit). During 20X1, before recording the year-end adjusting entries, the Hospital recorded credit sales revenue $19000 and wrote off accounts receivable $450. The following balance was reported on December 31,201, before any adjustment: Accounts Receivable =$13000. The Hospital estimates uncollectible accounts based on an aging of accounts receivable as shown below.
\table[[,\table[[Amount],[Age Group]],\table[[Estimated Percent],[Receivable]]],[Not yet due,$,8,000,10%
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