Estimating Uncollectible Accounts, Recording Write-Offs, and Applying an Aging Schedule Required a. Compute the ending balance in the Allowance for Doubtful Accounts at December 31 . q b. Prepare its entries (1) to write off uncollectible accounts and (2) to recognize bad debt expense. c. At the end of the year, the allowance is estimated based on the following aging of accounts receivable. What is the estimated Allowance for Doubtful Accounts balance at December 31 ? Allowance for Doubtful Accounts balance, year-end \$ d. What information is available from the aging analysis in part c that is not apparent when using the percentage of credit sales approach? Percentage of receivables older than 91 days: Average balance of receivables greater than 120 days due