Norma J. Baker Corp. uses the balance sheet approach to estimate uncollectible accounts expenses. At year-end, an aging of her accounts receivable produced the following five groupings:

Fill in the Accounts Receivable by Age Group Table and enter the Adjusting Transaction into the Ledger below:

Accounts Receivable by Age Group
	Amount	% considered Uncollectible	Estimated Uncollectible Accounts
a. Not yet due
b. 1-30 days past due
c. 31-60 days past due
d. 61-90 days past due
e. Over 90 days past due
Totals

Account Title	Debit	Credit