Problem D: A company has the following unadjusted account balances at December 31 of the current year, Accounts Receivable of $205,400 and Allowance for Doubtful Accounts of $2,300 (credit balance). The company uses the aging of accounts receivable to estimate its bad debts. The following aging schedule reflects its accounts receivable at the current year-end: Account Age Balance Estimated Uncollectible Percentage 3.0% Current (not yet due) $ 116,000 1 to 30 days past due 30 to 60 days past due 61 to 90 days past due Over 90 days past due Total 58,000 16,000 10,500 4,900 $ 205,400 5.0% 12.0% 27.0% 78.0% Calculate the amount of the Allowance for Doubtful Accounts that should appear on the December 31, of the current year, balance sheet.

Problem D: A company has the following unadjusted account balances at December 31 of the current year; Accounts Receivable of 5205,400 and Allowance for Doubtful Accounts of $2,300 (credit balance). The company uses the aging of accounts recervable to estimate its bad debts. The following aging schedule reflects its accounts receivable at the current year-end: excentage Calculate the amount of the Allowance for Doubtful Accounts that should appear on the December 31 . of the carrent year, balance sheet