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

Total Days Past Due

$01$ to $3031$ to $6061$ to $90$ Over $90$

Accounts receivable $ $625,000$ $ $407,000$ $ $101,000$ $ $47,000$ $ $29,000$ $ $41,000$

Percent uncollectible $3\%4\%7\%9\%12\%$

Estimate the balance of the Allowance for Doubtful Accounts assuming the company uses $5\%$ of total accounts receivable to estimate uncollectibles, instead of the aging of receivables method.

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 $$13,100$ credit.

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 $$2,100$ debit.