Exercise $7-14($Static$)$ Aging of receivables method LO P$3$

Complete the table below to calculate the estimated balance of Allowance for Doubtful Accounts using aging of accounts receivable.

Prepare the adjusting entry to record bad debts expense using the estimate from part a$.$ Assume the unadjusted balance in the Allowance for Doubtful Accounts is a $$3,600$ credit.

Prepare the adjusting entry to record bad debts expense using the estimate from part a$.$ Assume the unadjusted balance in the Allowance for Doubtful Accounts is a $$100$ debit.