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. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to 2 decimal places, e.g. 52.76.)

The Allowance for Doubtful Accounts has an unadjusted $1,730 credit balance and the company uses the aging schedule to determine estimated uncollectible accounts. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to 2 decimal places, e.g. 52.76.)

The Allowance for Doubtful Accounts has an unadjusted $1,730 debit balance and management estimates that 8% of accounts receivable will be uncollectible. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)