Barton Corporation had credit sales of $1 800,000 in 2014 At year End December 31, 2014 the company's Alowance for Doubtful Accounts had an unadjusted debit balance of $14,000 The accountant for Barton Corporation has prepared a schedule of the December 31, 2014 accounts receivable by age and on the basis of past experience, has estimated the percentage of the receivables in each age category that will become uncollectible. This information is surmanized as follows December 31, 2014 Age of Accounts Estrated Percent Accounts Receivable Receivable 1.30 $518,000 354.000 98.000 26.000 18,000 Not due (under 30 days) 1 to 30 days past due 31 to 60 days past due 61 to 90 days past due Over 90 days past due 6.25 3075 69 a) Compute the amount that should appear in the December 31, 2014 balance sheet as the allowance for doubtful accounts Allowance for doubtful accounts = $ b) Prepare the journal entry to record bad debt expense for 2014 Geral Journal Page GUY Date Account Explanation F Debit Credit