Mansaray Company estimates uncollectible accounts using the allowance method at December 31. It prepared the following aging of receivables analysis.

Mansaray Company estimates uncollectible accounts using the allowance method at December 31. It prepared the following aging of receivables analysis. Days Past Due Total Current 1 to 30 31 to 60 61 to 90 Over 90 Accounts receivable $440,000 276,000 64,000 40,000 32,000 28,000 Percent uncollectible 29 4% 10% 16% 26% A. Estimate the balance of the Allowance for Doubtful Accounts using the aging of accounts receivable method. B. Prepare the adjusting entry to record Bad Debts Expense using the estimate from part a. Assume the unadjusted balance in the Allowance for Doubtful Accounts is a $2,200 credit. C. Prepare the adjusting entry to record Bad Debts Expense using the estimate from part a. Assume the unadjusted balance in the Allowance for Doubtful Accounts is a $2,400 debit