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		2	%			4	%			6	%			9	%			13	%

Customer	Accounts Receivable			Days Past Due
BCC Company	$	4,300			11
Lannister Co.		1,300			0
Mike Properties		5,300			112
Ted Reeves		600			76
Jen Steffens		2,300			38

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 $130, record the required adjustment to the Allowance for Doubtful Accounts.