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

a) Calculate the estimated total uncollectable amount

b) Using a tabular summary, enter the unadjusted balances in the Accounts Receivable and Allowance for Doubtful Accounts accounts

c) Record Bad Debt Expense balance at December 31, 2020. Show all your calculation