Required information

Use the following information for the Exercises $14-15$ below. $($Algo$)$

$[$The following information applies to the questions displayed below.$]$

Daley Company prepared the following aging of receivables analysis at December $31.$

Exercise $9-14($Algo$)$ Aging of receivables method LO P$3$

a$.$ Complete the table below to calculate the estimated balance of Allowance for Doubtful Accounts using aging of

accounts receivable.

b$.$ Prepare the adjusting entry to record bad debts expense using the estimate from part a$.$ Assume the unadjusted

balance in the Allowance for Doubtful Accounts is a $$3,900$ credit.

c$.$ Prepare the adjusting entry to record bad debts expense using the estimate from part a$.$ Assume the unadjusted

balance in the Allowance for Doubtful Accounts is a $$400$ debit.