Dominion Importing Co$.$ has the following list of accounts receivables on December $31,20.$ The terms on all sales invoices are net $30$ days.

Name of Customer Date on Invoice Amount

Andosa, Conrad Jul. $10,20$ $$350\mathrm{.}00$

Bellini, Thomas Sept. $28,20165\mathrm{.}50$

Decker, Sylvia Dec. $3,20453\mathrm{.}75$

Evans, John Sept. $15,20510\mathrm{.}35$

Fu$,$ Jane Nov. $8,20215\mathrm{.}25$

Gignac, Arthur Oct. $20,20687\mathrm{.}10$

Leake, Mitch Oct. $3,2096\mathrm{.}00$

Moore, Stephen Aug. $10,20204\mathrm{.}30$

Orb, Chris Nov. $30,20260\mathrm{.}75$

Sigurdson, Rob Nov. $16,20528\mathrm{.}50$

Woo, Michael Dec. $8,20112\mathrm{.}40$

Other customers Dec. $15,2011,450\mathrm{.}00$

$($a$)$Make a schedule of accounts receivable by age using the same headings as shown in Figure $12\mathrm{.}1.$ Each invoice is due $30$ days after the invoice date shown. Calculate the percentage that each category represents of the total accounts receivable.

$($b$)$Using the following percentages for probable loss, compute the estimated loss from uncollectible accounts:

Not yet due $1\%$

$1-30$ days past due $4\%$

$31-60$ days past due $10\%$

$61-90$ days past due $20\%$

Over $90$ days past due $50\%$

$($c$)$Record the General Journal entry for the estimated uncollectible receivables at year$-$end $($December $31).$