Lincoln Ltd has accounts receivable of $60,000 at 30 June, 2021. An analysis of the accounts shows these amounts as follows:

Month of sale	Balance of Accounts Receivable
June, 2021	$30,000
May, 2021	22,500
April March, 2021	7,500
	$60,000

Credit terms are 3/10, n/30. At 30 June, 2021, there is a $2,100 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	17%
31-90 days past due date	20%

Required:

a) Determine the total estimated uncollectable.

b) Prepare the adjusting entry at 30 June, 2021 to record bad debts expense.

c) On 15 August 2021, a $1,150 owing by a customer whose business liquidated due to prolonged lockdown 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.