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

Accounts receivable total, $660,000

0-$414,000

1 to 30- $108,000

31 to 60-$54,000

61 to 90 $36,000

over to 90- $48,000.

Percent uncollectible

$414,000 1%

$108,000 2%

$54,000 5%

$36,000 7%

$48,000 10%

A) Complete the below table to calculate the estimated balance of allowance for doubtful accounts using aging of 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 $ 5,400 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 $1,900 debit.