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

Exercise $9-14($Static$)$ Aging of recelvables method LO P$3$

a$.$ Complete the table below 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 $$3,600$ 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 $$100$ debit.