Calculate the carrying amount of Toy Cos accounts receivable at December 31, 2017 and 2018.

An aging analysis of Toy Co Limited's accounts receivable at December 31, 2018 and 2017, showed the following: Accounts Receivable Estimated Percentage Uncollectible 3% Number of Days Outstanding 0-30 days 31-60 days 61-90 days Over 90 days Total 6% 2018 $300,600 63,500 86,500 129,900 $580,500 2017 $317,400 114,900 75,600 50,300 $558,200 12% 24% Additional information: 1. 2. At December 31, 2017, the unadjusted balance in Allowance for Doubtful Accounts was a credit of $9,100. In 2018, $42,100 of accounts were written off as uncollectible and $3,200 of accounts previously written off were recovered. Prepare an aging schedule to calculate the estimated uncollectible accounts at December 31, 2017 and 2018. Note that the estimated percentages uncollectible are the same for both years. Total estimated allowance balance at Dec 31, 2017: Number of Days Outstanding Accounts Receivable Estimated Percentage Uncollectible Estimated Uncollectible Accounts $ 9522 0-30 days $317,400 3% 31-60 days 6894 114,900 6% 61-90 days 9072 75,600 12% Over 90 days 50,300 24% 12072 $ $ Total $558,200 37560 Total estimated allowance balance at Dec 31, 2018: Number of Days Outstanding Accounts Receivable Estimated Percentage Uncollectible Estimated Uncollectible Accounts $ 9018 0-30 days $300,600 3% 31-60 days 63,500 6% 3810 10380 61-90 days 86,500 12% 31176 Over 90 days 129,900 24% $ $ 54384 Total $580,500 Record the adjusting entry relating to bad debts on December 31, 2017. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Debit Credit Bad Debts Expense 28460 Allowance for Doubtful Accounts 28460 Prepare the adjusting entry relating to bad debts on December 31, 2018. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Debit Credit Account Titles and Explanation Bad Debts Expense 55724 Allowance for Doubtful Accounts 55724 Calculate the carrying amount of Toy Co's accounts receivable at December 31, 2017 and 2018. 2018 2017 $ $ $ $ Carrying amount