Current Attempt in Progress Ayayai Company has accounts receivable of W118,400 at March 31, 2020. Credit terms are 2/10, n/30. At March 31, 2020, there is a W1,400 credit balance in Allowance for Doubtful Accounts prior to adjustment. The company uses the percentage-of-receivables basis for estimating uncollectible accounts. The company's estimate of bad debts is shown below. Age of Accounts Balance, March 31 Estimated Percentage Uncollectible 2020 2019 Current W80,700 W75,000 3% 1-30 days past due 20,100 8,000 6% 31-90 days past due 9,000 2,400 21% Over 90 days past due i 8,600 1,100 50% W118,400 W86,500 Determine the total estimated uncollectibles. Total estimated uncollectibles W Prepare the adjusting entry at March 31, 2020, to record bad debt expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Mar. 31. Bad Debt Expense Allowance for Doubtful Accounts Debit Credit