Lilly Ltd has accounts receivable of $150,000 at 30 June, 2022. An analysis of the accounts shows these amounts as follows:

Month of Sale	Balance of Accounts Receivable
June, 2022	75,000
May, 2022	56,250
April March, 202	18,750
	150,000

Credit terms are 3/10, n/30. At 30 June, 2022, there is a $8,100 credit balance in Allowance for Doubtful Debts before adjustment. The entity uses the ageing of accounts receivable basis for estimating uncollectable accounts. Estimates of bad debts are as follows:

Age of accounts	Estimated percent uncollectable
Current	10%
1-30 days past due date	14%
31-90 days past due date	18%

Required:

a) Determine the total estimated uncollectable.

b) Prepare the adjusting entry at 30 June, 2022 to record bad debts expense.

c) On 20 September 2022, a $2,200 owing by a customer whose business is facing cashflow problem due to rising inflation was written off as uncollectable. Prepare the journal entry to record the write-off.

d) Repeat c) assuming direct-write off method is used instead of allowance method in accounting for bad debts.