Martinez Company's ending inventory includes the following items. Units 31 Cost per Unit $ 59 113 104 Market per Unit $ 63 Product Helmets Bats Shoes Uniforms 81 100 45 Compute the lower of cost or market for ending inventory applied separately to each product. Per Unit Total Inventory Items Units Cost Market Cost Market LCM Applied to Items Helmets $ Bats Shoes Uniforms 31 $ I 45 . 59 113 104 45 63 81 100 45 49 $ 0 $ 0 Daley Company estimates uncollectible accounts using the allowance method at December 31. It prepared the following aging of receivables analysis. Days Past Duo 1 Total $635,000 0 $409,000 to 30 $100,000 Accounts receivable Percent uncollectible 31 to 60 $49,000 61 to 90 $1,000 Over 90 $43,000 110 poed a. Complete the below table to calculate the estimated balance of 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 $4.900 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 $1,400 debit. Complete this question by entering your answers in the tabs below. Red A Reg B and C Complete the below table to calculate the estimated balance of Allowance for Doubtful Accounts using the aging of accounts receivable method. Accounts Receivable Percent Uncollectible (%) Not due 1 to 30: 31 to 60