Most of the work I've already done. I just need help finishing the Ageing of Receivables Schedule and Journal.

Trophy Fish Company supplies flies and fishing gear to sporting goods stores and outfitters throughout the western United States. The accounts receivable clerk for Trophy Fish prepared the ollowing partially completed aging of receivables schedule as of the end of business on December 31, 20Y4: 1 Not Days Past Due Days Past Due Days Past Due Days Past Due Days Past Due 2 Past 3 Customer Balance Due 1-30 31-60 61-90 91-120 Over 120 4 AAA Outfitters 19,000.00 19,000.00 5 Brown Trout Fly Shop 7,800.00 7,800.00 6 8 Zigs Fish Adventures 4,000.00 4,000.00 9 Subtotals 1,301,600.00 743,000.00 294,100.00 120,000.00 40,200.00 23,300.00 81,000.00 The following accounts were unintentionally omitted from the aging schedule. Assume all due dates are for the current year except for Wolfe Sports, which is due in the next year. Balance $4,800 Customer Adams Sports & Flies Blue Dun Flies Cicada Fish Co. Deschutes Sports Green River Sports Smith River Co. Due Date May 22 Oct. 10 Sept. 29 Oct. 20 5,200 8,000 6,600 Nov. 7 3,500 Nov. 28 2,000 Western Trout Company Dec. 7 6,600 Wolfe Sports Jan. 20 4,000 Trophy Fish has a past history of uncollectible accounts by age category, as follows: Age Class Percent Uncollectible Not past due 1% 3 12 1-30 days past due 31-60 days past due 61-90 days past due 91-120 days past due Over 120 days past due 30 40 78 1. Determine the number of days past due for each of the accounts below. If an account is not past due, enter a zero. Customer Due Date Number of Days Past Due Adams Sports & Flies May 22, 2074 223 days Blue Dun Flies Oct 10, 2014 82 days Cicada Fish Co. Sept. 29, 2074 93 days Deschutes Sports Oct. 20, 20Y4 72 days Green River Sports Nov. 7, 2014 54 days Smith River Co. Nov. 28, 2014 33 days Western Trout Company Dec. 7, 2074 24 days Wolfe Sports Jan. 20, 2045 0 days Score: 105/172 Aging of Receivables Schedule December 31, 2014 Days Past Due Days Past Due 1-30 31-60 1 Days Past Due Days Past Due 91-120 Days Past Due Over 120 2 Customer Balance 61-90 Not Past Due 19,000.00 3 19,000.00 AAA Outfitters Brown Trout Fly Shop 4 7,800.00 7,800.00 5 6 Zigs Fish Adventures 4,000.00 4,000.00 7 Subtotals 1,301,600.00 743,000.00 294,100.00 120,000.00 40,200.00 23,300.00 81,000.00 3 Adams Sports & Flies Blue Dun Flies Cicada Fish Co. 4,800.00 5,200.00 10 8,000.00 11 6,600.00 Deschutes Sports Green River Sports 12 3,500.00 3,500.00 13 2,000.00 2,000.00 14 6,600.00 6,600.00 Smith River Co. Western Trout Company Wolfe Sports Totals 15 4,000.00 4,000.00 16 17 1.0% 3.0% 12.0% 30.0% 40.0% 78.0% Percentage uncollectible Estimate of uncollectible 18 accounts JOURNAL Score: 20/25 ACCOUNTING EQUATION DATE DESCRIPTION POST. REF. DEBIT CREDIT ASSETS LIABILITIES EQUITY 1 Dec. 31 Bad Debt Expense 130,095.00 2 Allowance for Doubtful Accounts