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January 1 Sold merchandise to Walgreens for $12,000; the cost of these goods to GI was $4,800. February 12 Received payment in full from Walgreens.

January 1 Sold merchandise to Walgreens for $12,000; the cost of these goods to GI was $4,800. February 12 Received payment in full from Walgreens. March 1 Sold merchandise to Bravis Pharmaco on account for $2,200; the cost of these goods to GI was $1,000. April 1 Sold merchandise to Tonys Pharmacy on account for $7,200. The cost to GI was $4,000. May 1 Sold merchandise to Anjuli Stores on account for $1,200; the cost to GI was $800. June 17 Received $6,100 on account from Tonys Pharmacy. Required: 1. Complete the following aged listing of customer accounts at June 30. 2. Estimate the Allowance for Doubtful Accounts required at June 30 assuming the following uncollectible rates: one month, 1 percent

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