Daley Company estimates uncollectible accounts using the allowance method at December 31. It prepared the following aging of receivables analysis.

		Days Past Due
	Total			0			1 to 30			31 to 60			61 to 90			Over 90
Accounts receivable	$	660,000		$	414,000		$	108,000		$	54,000		$	36,000		$	48,000
Percent uncollectible					1	%		2	%		5	%		7	%		10	%

a. Complete the below table to calculate the estimated balance of Allowance for Doubtful Accounts using the aging of accounts receivable method.

b. & c. Prepare the adjusting entry to record Bad Debts Expense using the estimate from part a. Assume the unadjusted balance in the Allowance for Doubtful Accounts is:

i) $5,400 credit.

ii) $1,900 debit.