E8.6 (LO 2), AP Godfreid Company has accounts receivable of $95,400 at March 31, 2022. Credit terms are 2/10, n/30. At March 31, 2022, there is a $2,100 credit balance in Allowance for Doubtful Accounts prior to adjustment. The company uses the percentage-of-receivables basis for estimating uncollectible accounts. The company's estimates of uncollectibles are as shown below. Age of Accounts Instructions Balance, March 31 2022 2021 Estimated Percentage Uncollectible Current $65,000 1-30 days past due 12,900 $75,000 8,000 2% 5 31-90 days past due 10,100 2,400 30 Over 90 days past due 7,400 1,100 50 $95,400 $86,500 a. Determine the total estimated uncollectibles at March 31, 2022. b. Prepare the adjusting entry at March 31, 2022, to record bad debt expense. c. Discuss the implications of the changes in the aging schedule from 2021 to 2022. Journalize write-off and recovery.