1. Provision for Doubtful Debts Calculation: Calculate the provision for doubtful debts using the aging of accounts receivable method. Given the following accounts receivable aging schedule: $100,000 current (1% estimated uncollectible), $50,000 30 days past due (5% estimated uncollectible), $20,000 60 days past due (10% estimated uncollectible), and $10,000 over 90 days past due (20% estimated uncollectible). What is the total provision for doubtful debts?