Kent Ltd analysed its accounts receivable balances at 31 December 2020 and prepared an ageing analysis of the account as listed below. The percentage of each aged group that have been proven uncollectable in the past are shown next to the aged balances.

Age of Accounts	Estimated uncollectable %	Balance
Current	5%	$140,000
31-60 days past due	8%	50,500
61-90 days past due	15%	13,200
Over 90 days past due	40%	5,750

The company uses the allowances method to account for bad debts. On the 31 December 2020 the credit balance of the Allowance for Doubtful Debts account was $3,200 before any adjustments.

Required:

a) Determine the total estimated uncollectable accounts for Kent Ltd at 31 December 2020 (2 marks)

b) Prepare the adjusting entry at 31 December 2020 to record the bad debts expense (2 marks)

c) Kent Ltds accountant decided to write off 40% of all accounts receivables outstanding for more than 90 days. Provide the journal entry to record this amount (2 marks)

d) If Kent Ltd used the direct write-off method to account for bad debts how would your answers to part (a) to (c) change? Discuss and provide the journal entry that Kent Ltd would prepare using the direct write-off method (3 marks)