Metlock Company has accounts receivable of $116,800 at March 31, 2022. Credit terms are 2/10, n/30. At March 31, 2022, there is a $1,300 credit balance in Allowance for Doubtful Accounts prior to adjustment. The company uses the percentage-of-receivables basis for estimating uncollectible accounts. The company's estimates of bad debts are as shown below.

Age of Accounts		Balance, March 31				Estimated Percentage Uncollectible
		2022		2021
Current		$74,300		$75,000		2%
130 days past due		25,000		8,000		7%
3190 days past due		9,500		2,400		21%
Over 90 days past due		8,000		1,100		53%
		$116,800		$86,500

(a)

Determine the total estimated uncollectibles at March 31, 2022.

Total estimated uncollectible

enter the total estimated uncollectible in dollars

(b)

Prepare the adjusting entry at March 31, 2022, to record bad debt expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
Mar. 31