Percent uncollectible	1%	3%	5%	8%	12%

Customer	Accounts Receivable	Days Past Due
BCC Company	$ 5,400	11
Lannister Company	2,400	0
Mike Properties	6,400	106
Ted Reeves	1,200	80
Jen Steffens	3,400	42

1. Create an aging of accounts receivable schedule of accounts receivable by age similar to the table given above. Calculate the estimated balance for the Allowance for Doubtful Accounts. 2. Assuming an unadjusted credit balance of $240, record the required adjustment to the Allowance for Doubtful Accounts.