Chapter 9 Accounting for Receivables 639 PB5. L0 9.2 The following accounts receivable information pertains to Select Distributors. Past-Due Category Accounts Receivable Total Percentage Uncollectible 0-30 days $945,620 19% 31-90 days 499,110 35% Over 90 days 211,960 52% A. Determine the estimated uncollectible bad debt for Select Distributors in 2018 using the balance sheet aging of receivables method. B. Record the year-end 2018 adjusting journal entry for bad debt