receivable of $95,400 at March 31, 2017. Credit terms are 2/10, n/30. At March 31, 2017, there is a $2,100 credit balance prior to adjustment. The company uses the percentage of-receivables basis for estimating uncollectible accounts. The Es-S Godficid Company has accounts in Allowance for Doubtful Accounts company's estimates of bad debts are as shown below Curent 1.30 days pas t due 31-90 days past due Over 90 days past due 65,000 12,900 10,100 7,400 $95,400 $75,000 8,000 2.400 1,100 $86,500 Instructions (a) Determine the total estimated uncollectibles (b) Prepare the adjusting entry at March 31, 2017, to record bad debt expense (c) Discuss the implications of the changes in the aging schedule from 2016 to 2017