Marc Pty Ltd has accounts receivable of $90,800 at 31 March 2016. An analysis of the accounts shows the following amounts. Balance, 31 March Month of sale 2016 March $61,300 February $13,300 December and January 59.200 November and October $7.000 590,800 2015 $71.000 $8.300 $2,600 $1,100 583.000 Credit terms are 2/7,n/30. At 31 March 2016 there is a $1.550 credit balance in allowance for doubtfuldebts before adjustment. The entity uses the ageing of accounts receivable basis fo estimating uncollectable accounts. Marc Pty Ltd's estimates of bad debts are as follows. Age of accounts Estimated percentage uncollectable Current 2.000 1-30 days past due 5.00% 31-90 days past due 30.00% Over 90 days 50.00% Required a) Determine the total estimated uncollectables. 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)