Question $4$ of $18$

As of $12/31/2017,$ Parisian Company has A$/$R of $$214,000.$ The company splits its accounts receivable into three age categories and estimates probable uncollectibility for each category

In a table:

AGE:

Not yet due.

A$/$R Amount:

$$135000$

$\%$ Uncollectable:

$2\%$

AGE:

Up to $90$ days past due

A$/$R Amount:

$$47000$

$\%$ Uncollectable:

$8\%$

AGE:

Over $90$ days past due

A$/$R Amount:

$$32000$

$\%$ Uncollectable

TOTAL:

A$/$R Amount:

$$214,000$

As of $12/31/2017,$ parisian companys allowance for doubtfuk accounts has a debit balance of $5,000$ before any adjusting entires. What aloubt of bad debt expense will Parisian Company recoginize for the period ended $12/31/2017?$