Number of Days Outstanding
	Total	030	3160	6190	91120
Accounts receivable	$392,000	$250,000	$77,000	$45,000	$20,000
Estimated % uncollectible		2%	6%	10%	20%

The unadjusted balance in Allowance for Doubtful Accounts is a debit of $5,000.

Using the above aging schedule, the estimated uncollectible accounts is

Record the bad debt adjusting entry using the above information

In the following year, $19,000 of the outstanding accounts receivable is determined to be uncollectible.

Record the write off of the uncollectible accounts.

The company collects $4,500 of the $19,000 of accounts receivable that were determined to be uncollectible in part (c). No further amounts are expected to be collected.

Prepare the journal entry (or entries) to record the collection of this amount.

To record the cash collection:

At year end, the company estimates that 24,000 is not collectable. Prepare the entry to record the bad debt expense.