Category Amount % Uncollectible Uncollectible Not Yet Due 400,000 8% 1-30 Days Past Due 50,000 15% 31-90 Days Past Due 40,000 30% More Than 90 Days Past Due 30,000 50% Total 520,000 Current Balance in AFDA (before adjustment) Answers Ending Balance in AFDA Journal Entry Bad Debt Expense Allowance for Doubtful Accounts Net Realizable Value Debit Credit 22,000