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2. Company Pink sells widgets. An aging of the company's accounts receivables on December 31, 2019 and an historical analysis of the percentage of uncollectible accounts follows: Percent Age Interval Balance Uncollectible Not past due $2,400,000 1% 1-30 days past due 1,400,000 2 31-60 days past due 280,000 5 61-90 days past due 80,000 91-180 days past due 40,000 55 Over 180 days past due 20,000 $4,220,000 15 90 a. (8 pts) Determine the balance of Allowance for Doubtful Accounts as of December 31, 2019 b. (3 pts) What should the adjustment be if the Allowance for Doubtful Accounts had a negativ balance of -$13,870 as of December 1, 2019