debit balance of $8,200. The accountant for RCA has prepared a schedule of the December 31, Aging accounts receis On December 31, 2011, RCA Company's Allowance for Doubtful Accounts had an unadjusted Problem 10-26 2011, accounts receivable by age and, on the basis of past experience, has estimated the per- centage of the receivables in each age category that will become uncollectible. This information is summarized as follows: LOZ3 Xcel December 31, 2011 Accounts Receivable $592,800 355,600 116,000 15,200 7,600 Age of Accounts Receivable Not due (under 30 days) 1 to 30 days past due 31 to 60 days past due 61 to 90 days past due Over 90 days past due Expected Percentage Uncollectible 2.0% 4.0 8.5 39.0 82.5 Required Check figure: 1. Calculate the amount that should appear in the December 31, 2011, balance sheet as the 2. Bad Debt Expens Allowance for Doubtful Accounts. 2. Prepare the journal entry to record bad debt expense for 2011