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

	Total	Days Past Due
0	1 to 30	31 to 60	61 to 90	Over 90
Accounts receivable	$ 595,000	$ 401,000	$ 95,000	$ 41,000	$ 23,000	$ 35,000
Percent uncollectible		3%	4%	7%	9%	12%

1. Complete the table below to calculate the estimated balance of Allowance for Doubtful Accounts using aging of accounts receivable.
2. 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 $4,100 credit.
3. 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 $600 debit.

\begin{tabular}{|c|c|c|c|c|c|} \hline & \begin{tabular}{c} Accounts \\ Receivable \end{tabular} & x & \begin{tabular}{c} Percent \\ Uncollectible (\%) \end{tabular} & = & \begin{tabular}{c} Estimated \\ Uncollectible \end{tabular} \\ \hline Not due: & & x & & = & \\ \hline 1 to 30 : & & x & & = & \\ \hline 31 to 60 : & & x & & = & \\ \hline 61 to 90 : & & x & ? & = & \\ \hline Over 90: & & x & & = & \\ \hline Estimate & of allowa & & . & & $ \\ \hline \end{tabular} Journal entry worksheet Record estimated bad debts assuming that Allowance for Doubtful Accounts has a $4,100 credit balance. Note: Enter debits before credits. Journal entry worksheet Record estimated bad debts assuming that Allowance for Doubtful Accounts has a $600 debit balance. Note: Enter debits before credits