Pachel Corporation reports the following information pertaining to its accounts receivable.

	Days Past Due
Current	130	3160	6190	Over 90
$60,000	$40,000	$25,000	$12,000	$2,000

The companys credit department provided the following estimates regarding the percent of accounts expected to eventually be written off from each category listed.

Current receivables outstanding	2	%
Receivables 130 days past due	4
Receivables 3160 days past due	16
Receivables 6190 days past due	40
Receivables over 90 days past due	90

The company uses a balance sheet approach to estimate credit losses.

a. Record the companys uncollectible accounts expense, assuming it has a $1,400 credit balance in its Allowance for Doubtful Accounts prior to making the necessary adjustment.

b. Record the companys uncollectible accounts expense, assuming it has a $1,600 debit balance in its Allowance for Doubtful Accounts prior to making the necessary adjustment.