I need the journal entries for the following:

10. (2 entries) The Company calculates its allowance for doubtful accounts by aging the accounts receivable based on the following percentages: Days Past Invoice Percent Estimated to be Uncollectible Days Past Invoice at December 31 2% 0 - 30 31 - 60 61 - 90 91 + 10% 45% 80% 60,000 55,000 12,000 5,000 It was also determined that accounts totalling $2,500 need to be written off