Prudence Ltd has accounts receivable of $80,000 at 30 June, 2022. An analysis of the accounts shows these amounts as follows:

Month of sale	Balance of Accounts Receivable
June, 2022	$35,000
May, 2022	25,500
April March, 2022	19,500
	$80,000

Credit terms are 3/10, n/30. At 30 June, 2022, there is a $2,150 debit balance in Allowance for Doubtful Debts before adjustment. The entity uses the ageing of accounts receivable basis for estimating uncollectable accounts. Estimates of bad debts are as follows:

Age of accounts	Estimated percent uncollectable
Current	5%
1-30 days past due date	7%
31-90 days past due date	9%

Required:

a) Determine the total estimated uncollectable.

b) Prepare the adjusting entry at 30 June, 2022 to record bad debts expense.

c) A customer (Mr Reliable) whose account of $5,000 was written-off in May 2022 for exceeding credit period notified Prudence Ltd on 21^st September 2022 that he will pay all the amount owed by the end of the year. Mr. Reliable deposited $3,000 in Prudence Ltds bank account on this date (21^st September). Prepare the necessary journal entries.

Narrations are not required for the journal entries.

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