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Elite Events Corporation has provided event planning services for several years. The company has been using the percentage of credit soles method to estimate bad debts but switched at the end of the first quarter to the aging of accounts recelvable method. The company entered into the following partlal hist of transactions during the first quarter. a. Duing January the company provided services for $230,000 on credlt b. On January 3t the company estimated bad debts using 2 percent of credit sales. c. On February 4 , the company collected $80,000 of accounts receivable. d. On Februaly 15, the company wrole off $2300 account recelvable. e: During February, the company provided services for $180,000 on credit. 1. On February 28, the company estimated bad debts using 2 percent of credit sales. 9. On Marth 1 , the compary loaned $13.000 to an employee who signed a. 6% note, due in 9 months. f. On March 15. the compary collected $2.300 on the account written off one month earlier. IOn March 31, the company accrued interest earned on the note IOn March 31, the company adjusted for uncolkectible accounts, based on the following aging analysis, which includes the preceding transactions (as well as others not fisted). Prior to the adjustunent, Allowance for Doubtful Accourts had an unadjusted credat balance of $8.300