Hachey Company has accounts receivable of $118, 300 at March 31, 2017. Credit terms are 2/10, n/30. At March 31, 2017, there is a $12, 100 credit balance in Allowance for Doubtful Accounts prior to adjustment. The company uses the percentage of receivables basis for estimating uncollectible accounts. The company's estimates of bad debts are as shown below: Instructions (a) Determine the total estimated uncollectibles. (b) Prepare the bad debt expense adjusting entry at March 31, 2017