I'm so confused about the last two charts

The following Information applies to the questions displayed below. Frankel Inc. experienced the following transactions for 2014, Its first year of operations 1. Issued common stock for $110,000 cash. 2. Purchased $200,000 of merchandise on account. 3. Sold merchandise that cost $156,000 for $310,000 on account. 4. Collected $274,000 cash from accounts recelvable 5. Paid $180,000 on accounts payable 6. Pald $56,000 of salarles expense for the year 7. Pald other operating expenses of $72,000 8. Frankel adjusted the accounts using the following Information from an accounts recelvable aging schedule Number of Days Allowance Balance Percent Likely to Past Due Current 0-30 31-60 61-90 Over 90 days Amount Be Uncollectible $21,600 9,000 1,800 1,800 1,800 01 05 10 .20 50