Stine Company has accounts receivable of $95,400 at March 31, 2014. An analysis of the accounts shows these amounts.

	Balance, March 31
Month of Sale	2014	2013
March	$65,000	$75,000
February	12,900	8,000
December and January	10,100	2,400
November and October	7,400	1,100
	$95,400	$86,500

Credit terms are 2/10, n/30. At March 31, 2014, there is a $2,100 credit balance in Allowance for Doubtful Accounts prior to adjustment. The company uses the percentage-of-receivables basis for estimating uncollectible accounts. The company's estimates of bad debts are as shown below.

Age of Accounts	Estimated Percentage Uncollectible
Current	2%
1-30 days past due	5
31-90 days past due	30
Over 90 days past due	50

Instructions

(a)	Determine the total estimated uncollectibles.

(b)	Prepare the adjusting entry at March 31, 2014, to record bad debt expense.

(c)	Discuss the implications of the changes in the aging schedule from 2013 to 2014.