Required:

$1.$ Compute the required balance of the Allowance for Doubtful Accounts at December $31$ using an aging of accounts recelvable.

$2.$ Prepare the adjusting entry to record bad debts expense at December $31.$

$3.$ On June $30$ of the next year, Jarden concludes that a customer$$s $$3,600$ receivable is uncollectible and the account is written off. Does this write$-$off directly affect Jarden's net income?

Note: Enter "Percent uncollectlble" answers as percent rounded to $2$ decimal places.