Following is a list of credit customers along with their amounts owed due and the days past due at December 31. Following that list are five classifications of accounts receivable and estimated bad debts percent for each class.

	Days Past Due
	0			1 to 30				31 to 60				61 to 90				Over 90
Percent uncollectible		1	%			3	%			5	%			8	%			12	%

Customer	Accounts Receivable			Days Past Due
BCC Company	$	5,800			13
Lannister Co.		2,800			0
Mike Properties		6,800			102
Ted Reeves		1,400			79
Jen Steffens		3,800			42

1. Create an aging of accounts receivable schedule of accounts receivable by age similar to the table given above. Calculate the estimated balance for the Allowance for Doubtful Accounts.

2. Assuming an unadjusted credit balance of $280, record the required adjustment to the Allowance for Doubtful Accounts.