Daley Company prepared the following aging of receivables analysis at December 31. (Click on the Chart of Accounts Tab below.) \begin{tabular}{|c|c|c|c|c|c|c|} \hline \multirow{2}{*}{\multicolumn{2}{|c|}{\begin{tabular}{ll} & \\ \end{tabular}}} & \multicolumn{5}{|c|}{ Days Past Due } \\ \hline & & 0 & 1 to 30 & 31 to 60 & 61 to 90 & Over 90 \\ \hline Accounts receivable & $570,000 & $396,000 & $90,000 & $36,000 & $18,000 & $30,000 \\ \hline Percent uncollectible & & 1% & 2% & 5% & 7% & 10% \\ \hline Required: & & & & & & \\ \hline \end{tabular} a. Calculate the estimated balance of Allowance for Doubtful Accounts using aging of accounts receivable. Estimated balance of allowance for uncollectibles 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. \begin{tabular}{|r|r|} \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline Debit & Credit \\ \hline & \\ \hline & \\ \hline \end{tabular} 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. \$100 Debit \begin{tabular}{|l|c|c|c|c|} \hline & No & Date & \multicolumn{2}{c|}{ Debit } \\ \hline PART C & December 31 & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline \end{tabular}