B-Good, Inc. has accounts receivable at September 30 of S1,000,000. At September 30, Allowance for Doubtful Accounts has a credit balance (prior to adjustment) of 2.250 The Company uses the percentage of receivables basis for estimating uncollectible accounts. An analysis of the accounts and the percentage of estimated bad debts are as follows Age of Accounts 1-30 days 31- 60 days 61 -90 days 91-120 days over 120 days 9/30 Balance Estimated % Uncollectible 2.5% 6.0% 33.0% 59.0% 90.0% Month of Sale: September August July June Prior to June S650,000 150.000 120,000 50.000 30,000 $1.000.000 Instructions (a) Determine the total estimated uncollectibles. Total Estimated Uncollectible Age of Balance Accounts Cell Reference Cell Reference Cell Reference Cell Reference Cell Reference Cell Reference Cell Reference Cell Reference Cell Reference Cell Reference Cell Reference Cell Reference Cell Reference Cell Reference Cell Reference Formula Formula Formula Formula Formula Formula (b) Record the adjusting journal entry to estimate bad debts. Include an explanation of the entry Debit Credit Sep 30Account Title Formula Account Title Cell Reference Explanation (c) On 10/15, management authorizes the write-off of an uncollectible customer account with a balance of S 9,640 Record this write off. Debit Cell Reference Credit Oct. 15 Account Title Account Title Cell Reference