From inception of operations to December 31, 2017, Sweet Corporation provided for uncollectible accounts receivable under the allowance method. The provisions are recorded, based on analyses of customers with different risk characteristics. Bad debts written off were charged to the allowance account; recoveries of bad debts previously written off were credited to the allowance account, and no year-end adjustments to the allowance account were made. Sweets usual credit terms are net30days. The balance in Allowance for Doubtful Accounts was $140,400at January 1, 2017. During 2017, credit sales totaled $9,158,300, the provision for doubtful accounts was determined to be $183,166, $91,583 of bad debts were written off, and recoveries of accounts previously written off amounted to $17,360. Sweet installed a computer system in November 2017, and an aging of accounts receivable was prepared for the first time as of December 31, 2017. A summary of the aging is as follows.

Classification by Month of Sale	Balance in Each Category	Estimated % Uncollectible
NovemberDecember 2017	$1,206,700	2%
JulyOctober	690,900	9%
JanuaryJune	426,900	27%
Prior to 1/1/17	155,100	76%
$2,479,600

Based on the review of collectibility of the account balances in the prior to 1/1/17 aging category, additional receivables totaling $60,500were written off as of December 31, 2017. The76% uncollectible estimate applies to the remaining $94,600in the category. Effective with the year ended December 31, 2017, Sweet adopted a different method for estimating the allowance for doubtful accounts at the amount indicated by the year-end aging analysis of accounts receivable.

(a) Prepare a schedule analyzing the changes in Allowance for Doubtful Accounts for the year ended December 31, 2017. Show supporting computations in good form. (Hint: In computing the 12/31/17 allowance, subtract the $60,500write-off.)

SWEET CORPORATION Analysis of Changes in the Allowance for Doubtful Accounts For the Year Ended December 31, 2017
Recovery in 2017 of bad debts written off previouslyBalance at January 1, 2017Write-offs for 2017Balance at December 31, 2017 before change in accounting estimateProvision for doubtful accountsIncrease due to change in accounting estimate during 2017Balance at December 31, 2017 adjusted	$
Balance at December 31, 2017 before change in accounting estimateIncrease due to change in accounting estimate during 2017Balance at January 1, 2017Provision for doubtful accountsBalance at December 31, 2017 adjustedWrite-offs for 2017Recovery in 2017 of bad debts written off previously
Balance at December 31, 2017 before change in accounting estimateBalance at December 31, 2017 adjustedProvision for doubtful accountsRecovery in 2017 of bad debts written off previouslyIncrease due to change in accounting estimate during 2017Write-offs for 2017Balance at January 1, 2017
AddLess: Balance at December 31, 2017 adjustedBalance at January 1, 2017Provision for doubtful accountsBalance at December 31, 2017 before change in accounting estimateRecovery in 2017 of bad debts written off previouslyWrite-offs for 2017Increase due to change in accounting estimate during 2017
Increase due to change in accounting estimate during 2017Balance at December 31, 2017 before change in accounting estimateBalance at December 31, 2017 adjustedBalance at January 1, 2017Provision for doubtful accountsRecovery in 2017 of bad debts written off previouslyWrite-offs for 2017
Provision for doubtful accountsIncrease due to change in accounting estimate during 2017Recovery in 2017 of bad debts written off previouslyBalance at January 1, 2017Write-offs for 2017Balance at December 31, 2017 before change in accounting estimateBalance at December 31, 2017 adjusted
Balance at December 31, 2017 before change in accounting estimateIncrease due to change in accounting estimate during 2017Recovery in 2017 of bad debts written off previouslyProvision for doubtful accountsWrite-offs for 2017Balance at December 31, 2017 adjustedBalance at January 1, 2017	$

Computation of Allowance for Doubtful Accounts at December 31, 2017
Aging Category	Balance	%	Doubtful Accounts
NovDec 2017	$	%	$
JulyOct		%
JanJune		%
Prior to 1/1/17		%
$