BE8.5 (LO 2) At June 30, Calafate Ltd. prepared the following aging schedule: Number of Days Outstanding Accounts Receivable Estimated Percentage Uncollectible Total Estimated Uncollectible Accounts 0-45 days $726,000 29 46-90 days 248,000 5% Over 90 days 112,000 1696 Total $1,086,000 a. Complete the aging schedule. b. Prepare the adjusting journal entry to record bad debts expense at June 30 assuming that Calafate's allowance for doubtful accounts had a credit balance of $13,175 before adjustment. c. Prepare the adjusting journal entry to record bad debts expense at June 30 assuming that Calafate's allowance for doubtful accounts had a debit balance of $8,920 before adjustment