Compare the accounts receivable balance from the customer aged summary to the balance from the trial balance. Create a note on the account in CaseWare that these amounts match. The balance receivable from Gina Botelli for $598.42 has been outstanding for longer than 60 days. Finnigans Fitness' has a policy to record allowance for doubtful accounts for balances over 60 days. Please record the balance as bad debt expense