8. Kristy bases the estimate of uncollectible accounts on an aging schedule of accounts receivable. Using the following Information, compute the estimated uncollectible amounts and make the appropriate adjusting entry in a general journal . Post the entry to the general ledger accounts on December 31, 20--.Allowance account is $3600 CR Allowance account is $1200 DR

	Customers		Invoice Dates and Amounts for Unpaid Invoices
	Beets, D.	10/7	$2,300	11/15	$1,200	12/18	$8,500
A)	Cook, L.	6/1	1,200	8/15	2,500
	Hylton, D.	9/23	4,300	10/22	2,500	12/23	2,800
	Martin, D.	10/15	5,400	11/12	3,200	12/15	1,500
	3D c-R stokes, D.		200	12/15	9,500
	Taylor, T. Thomas, O.	11/20 12/2	400 5,500	12/10	1,400
B)	Tower, R.	12/15	2,300
	Williams, G.	11/18	2,800	12/8	8,000

All sales are billed n/30. The following aging chart is used to estimate the uncollectible using the percentage of receivables method:

Age Interval Estimated Percent Uncollectible

Not yet due
130 days	5
3160 days	10
6190 days 91120 days	25
Over 120 days	80

Compute the net realizable value of Robert's accounts receivable on December 31, 20--.