Prontera Co. is a merchandiser of outdoors gear. An aging of the company's accounts receivable on December 31 and a historical analysis of the percentage of uncollectible accounts in each age category are as follows: Age Class Not past due Balance Percent Uncollectible $ 892,000 4% 1-30 days past due 285,000 1 31-60 days past due 101,000 8 61-90 days past due 63,000 16 91-180 days past due 43,100 50 Over 180 days past due 17,700 80 $1,401,800 a. Estimate what the total balance of the allowance for doubtful accounts should be as of December 31. b. Journalize the adjusting entry for uncollectible accounts as of December 31.