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:

On the basis of past experience, the company estimated the percentages probably uncollectible for the 5 age groups as follows:

Group A, 1% ;

Group B, 3% ;

Group C, 10% ;

Group D, 20% ;

Group E, 50% ;

The Allowance for doubtful accounts before adjustment at December 31 showed a credit balance also $21 500

a) Not yet due	$250 000
b) 1-30 days past due	$105 000
c) 31-60 days past due	$40 000
d) 61-90 days past due	$7 500
e) Over 90 days past due	$15 000
Total	$417 500

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