Blue Skies Equipment Company uses the aging approach to estimate bad debt expense at the end of each accounting year. Credit sales occur frequently on terms n$/60.$ The balance of each account receivable is aged on the basis of three time periods as follows: $(1)$ not yet due, $(2)$ up to one year past due, and $(3)$ more than one year past due. Experience has shown that for each age group, the average loss rate on the amount of the receivable at year$-$end due to uncollectibility is $($a$)3$ percent, $($b$)9$ percent, and $($c$)28$ percent, respectively.

At December $31,2022($end of the current accounting year$),$ the Accounts Receivable balance was $$51,300$ and the Allowance for Doubtful Accounts balance was $$950($credit$).$ In determining which accounts have been paid, the company applies collections to the oldest sales first. To simplify, only five customer accounts are used; the details of each on December $31,2022,$ follow Brown$$Account Receivable

Date Explanation Debit Credit Balance

$03/11/2021$ Sale $14,20014,200$

$06/30/2021$ Collection $3,90010,300$

$01/31/2022$ Collection $3,7006,600$

D$.$ Donalds$$Account Receivable

Date Explanation Debit Credit Balance

$02/28/2022$ Sale $21,20021,200$

$04/15/2022$ Collection $7,30013,900$

$11/30/2022$ Collection $5,7008,200$

N$.$ Napier$$Account Receivable

Date Explanation Debit Credit Balance

$11/30/2022$ Sale $8,6008,600$

$12/15/2022$ Collection $1,9006,700$

S$.$ Strothers$$Account Receivable

Date Explanation Debit Credit Balance

$03/02/2020$ Sale $4,5004,500$

$04/15/2020$ Collection $4,5000$

$09/01/2021$ Sale $9,7009,700$

$10/15/2021$ Collection $4,3005,400$

$02/01/2022$ Sale $22,20027,600$

$03/01/2022$ Collection $6,30021,300$

$12/31/2022$ Sale $3,20024,500$

T$.$ Thomas$$Account Receivable

Date Explanation Debit Credit Balance

$12/30/2022$ Sale $5,3005,300$