b) Prepare the appropriate adjusting entries on April 30, 2015. Hint: Some additional information is provided below but where else might you look to find details relevant to preparing the adjusting entries? . It is estimated that utilities used during April totalled $28,800. Actual count of ending merchandise inventory on April 30, 2015 was $1,844,457. Management estimates uncollectible accounts receivable based on the following rates of uncollectibility applied to outstanding accounts: Not yet due (2%), 1-30 days past due (9%), 31-60 days past due (18%), Greater than 61 days past due (60%). Since this is an estimate please round your final answer to the nearest whole dollar. income taxes are estimated to be $251,400.