In the following section are a few of the customers' ledger accounts on the books of Bramer Inc. on December $31,20.$ A total of $$9,050$ of other customers' balances is not yet due.

$($a$)$ Prepare a schedule of accounts receivable by age as shown in Figure $12\mathrm{.}1.$ Show the dollar total of each category and the percentage that each cat$$egory represents of the total accounts receivable.

$($b$)$ Using the same percentages of estimated loss as in Practice Exercise $1,$ compute the estimated loss from uncollectible accounts.

$($c$)$ Record the General Journal entry on December $31$ for the estimated uncollectible receivables.