LaFond Company analyzes its accounts receivable at December 31 and arrives at the aged categories below along with the percentages that are estimated as uncollectible.

Age Group	Accounts Receivable	Estimated Loss %
Current (not past due)	$825,000	0.50%
130 days past due	297,000	1%
3160 days past due	66,000	2%
61120 days past due	36,300	5%
121180 days past due	19,800	10%
Over 180 days past due	13,200	25%
Total accounts receivable	$1,257,300

At the beginning of the fourth quarter, there was a credit balance of $14,355 in the Allowance for Uncollectible Accounts. During the fourth quarter, LaFond Company wrote off $12,639 in receivables as uncollectible.

Set up T-accounts for both Bad Debts Expense and the Allowance for Uncollectible Accounts. Enter any unadjusted balances along with the dollar effects of the information described.

Note: Use the first available answer field on the appropriate debit or credit side of the T-account to enter your answer(s), the including Beg. Bal. row. Not all answer fields will be used.

Bad Debts Expense
	Answer	Answer
	Answer	Answer

Allowance for Uncollectible Accounts
	Answer	Answer	Beg. Bal.