Shamrock Merchandising uses an aging schedule to determine its estimated uncollectible accounts at year end. The percentage estimates of bad debts are as follows:

SHAMROCK MERCHANDISING Aged Schedule of Accounts Receivable
No. of Days Outstanding	Amount			Estimated % Uncollectible
030 days		$61,000			0.40%
3160 days		26,300			5.75%
6190 days		11,600			19.00%
Over 90 days		4,800			48.00%
		$103,700

Using the information above for Manoir Merchandising, prepare the adjusting entry to record bad debt expense for each of the following independent situations:

The Allowance for Doubtful Accounts has an unadjusted $1,730 debit balance and the company uses the aging schedule to determine estimated uncollectible accounts.

SHAMROCK MERCHANDISING Aged Schedule of Accounts Receivable
Number of Days Outstanding	Amount			Estimated % Uncollectible				Estimated Uncollectible Accounts
030 days		$61,000			0.40%			$
3160 days		26,300			5.75%
6190 days		11,600			19.00%
Over 90 days		4,800			48.00%
		$103,700						$

Date	Account Titles and Explanation	Debit	Credit
Dec. 31