Daley Company prepared the following aging of receivables analysis at December 31.

accounts receivable $665,000 total $415,000 - zero 1 to 30- $109,000 31 to 60- $55,000 61 to 90- $37,000 over to 90- $49,000

Percent uncollectible 2% $415,000 1 to 30 $109,000 3% 31 to 60 $55,000 6% 61 to 90-$37,000 8% over 90- $49,000 11%

A) complete the table below to calculate the estimated balance for doubtful accounts receivable.

B) 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 a $13,000. credit.

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 a $2,900 debit.