current year, the company has used the percentage of credit sales method to estimate bad debts. At the end of the first quarter, the company switched to the aging of accounts receivable method. The company entered into the following partial list of transactions during the first quarter.

a$.$ During January, the company provided services for $$47,000$ on credit.

b$.$ On January $31,$ the company estimated bad debts using $2$ percent of credit sales.

c$.$ On February $4,$ the company, collected $$23,500$ of accounts receivable.

d$.$ On February $15,$ the company wrote off $$150$ account receivable.

e$.$ During February, the company provided services for $$37,000$ on credit.

f$.$ On February $28,$ the company estimated bad debts using $2$ percent of credit sales.

g$.$ On March $1,$ the company loaned $$2,600$ to an employee, who signed a $6\%$ note, due in $6$ months.

h$.$ On March $15,$ the company collected $$150$ on the account written off one month earlier.

i$.$ On March $31,$ the company accrued interest earned on the note.

j$.$ On March $31,$ the company adjusted for uncollectible accounts, based on the following aging analysis, which includes the preceding transactions $($as well as others not listed$).$ Prior to the adjustment, Allowance for Doubtful Accounts has an unadjusted credit balance of $$1,270.$

$\backslash$table$[[$Customer$,$Total,$-,-,-1-1-1-1-1-1,$Number of Days Unpaid,$],[0,$to $30,31$ to $60,61$ to $90,$Over $90],[$Alabama Tourism,$$230,,$$$110,$$$90,$$$30,],[$Bayside Bungalows,$470,,,,,$$$470$