Sandy Shoes Co. had $322,000 of accounts receivable (A/R) as of December 31st, segregated by age (see attached photo)The estimated uncollectibility percentages for each grouping of accounts receivable is also indicated above. As of December 31st, Sandy Shoes had an allowance for doubtful accounts balance of $15,380. That balance was affected by write-offs during the year of $7,550 and a write-off recovery of $380.(a) Analyze the accounts receivable aging to determine what allowance balance Sandy Shoes should have at the end of the year and how much in bad debts expense Sandy Shoes should recognize for the year.(b) Indicate how a write-off would have been recorded by Sandy Shoes.(c) Indicate how a write-off recovery would have been recorded by Sandy Shoes.

A/R Aging A/R Percent UN- Category Amount collectible 120 days 9,000 90% TOTAL $322,000