Ex 1. Calculate a.) the total account receivable ageing and b.) total amount of allowance for doubtful accounts considering that industry average estimated bad debt is of 3.0% Total accounts receivable 0-30 days Customer A B 36,780 31-60 days 61.90 days 90+ days 6,000 8756 13452 42,561 2,346 34,432 65,432 345 12,314 4,567 6,956 8,647 3,425 0.70% 0.50% 1.50% D 87,324 8742 4,466 32,346 78,342 9,357 34,570 2.00% E F 487 0.60% Estimated bad debt