can you help me with a and b please??

Twilight Company uses the aging of accounts receivable method to estimate Bad Debt Expense. The balance of each account receivable is aged on the basis of three categories as follows: (1) 1 to 30 days old, (2) 31 to 90 days old, and (3) more than 90 days old. Based on experience, management has estimated what portion of recelvables of a specific age will not be paid as follows: (1) 3%, (2) 12%, and (3) 35%, respectively. At December 31, 2022, the unadjusted credit balance in the Allowance for Doubtful Accounts was $230. The total Accounts Receivable in each age category were: (1) 1 to 30 days old, $63,000, (2) 31 to 90 days old, $13,000, and (3) more than 90 days old, $2,000. Required: a. Calculate the estimate of uncollectible accounts at December 31,2022 . b. Prepare the appropriate adjusting entry dated December 31, 2022