Company had a $300 balance in the Allowance for Doubtful Accounts account at December 31, 2020, before the current year's adjustment for uncollectible accounts. An aging of the accounts receivable revealed the following:

Estimated Percentage

Uncollectible

Current Accounts	$170,000	1%
130 days past due	15,000	3%
3160 days past due	12,000	6%
6190 days past due	5,000	15%
Over 90 days past due	9,000	30%
Total Accounts Receivable	$211,000

Required

1. Calculate the estimated total uncollectable amount
2. Using a tabular summary, enter the unadjusted balances in the Accounts Receivable and Allowance for Doubtful Accounts accounts
3. Record Bad Debt Expense balance at December 31, 2020. Show all your calculation