Not Yet Due Number of Days Past Due Over 1-30 31-60 61-90 $11,200 $13,700 Customer Total 90 Anders Blake $ 24,900 38,600 58,500 33,300 131,200 $ 38,600 16,800 Coulson 5,800 $35,900 Deleon $33,300 5,600 Others 15,200 97,100 $152,500 13,300 $27,000 $35,900 $286,500 $32,200 $38,900 3% 5% 12% 27% 43% Estimated Percentage Uncollectible Total Estimated Bad Debts $ 35,845 $ 4,575 $ 1,610 $ 3,240 $ 9,693 $16,727 At December 31, 2019, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $13,000. Date Account Titles Debit Credit Dec. 31, 2019 Bad Debt Expense 22,845 Allowance for Doubtful Accounts 22,845 Post the adjusting entry for bad debts at December 31, 2019. Bad Debt Expense 12/31/19 Adj. 22,845 12/31/19 Bal. 22,845 Allowance for Doubtful Accounts 12/31/19 Bal. 13,000 12/31/19 Adj. 22,845 12/31/19 Bal. 35,845 (1) On March 31, a $1,200 customer balance originating in 2019 is judged uncollectible. (2) On May 31, a check for $1,200 is received from the customer whose account was written off as uncollectible on March 31. No. Date Account Titles and Explanation Debit Credit (1) (2) (To reverse write-off) (To record collection of write-off) Post to the allowance account the events and transactions in the year 2020. Bad Debt Expense 22,845 12/31/19 Adj. 12/31/19 Bal. 22,845 Allowance for Doubtful Accounts 12/31/19 Bal. 13,000 12/31/19 Adj. 22,845 12/31/19 Bal. 35,845