Marc Pty Ltd has accounts receivable of $84,100 at 31 March 2016. An analysis of the accounts shows the following amounts. Balance 31 March Month of sale 2016 March $59,200 February $11,400 December and January $7,700 November and October $5,800 Total $84,100 2015 $70,100 $8,200 $2,600 $1,100 $82,000 Credit terms are 2/7, n/30. At 31 March 2016 there is a $1,730 credit balance in allowance for doubtful debts before adjustment. The entity uses the ageing of accounts receivable basis for estimating uncollectable accounts. Marc Pty Ltd's estimates of bad debts are as follows. Age of accounts Current 1-30 days past due 31-90 days past due Over 90 days Estimated percentage uncollectable 2.00% 5.00% 30.00% 50.00% a) Determine the total estimated uncollectables at 31 March 2016. b) Prepare the adjusting entry at 31 March 2016 to record bad debts expense. (Enter debit entries first followed by credit entries.Please include Dr and Cr as appropriate. Narrations are not required)