Tableau DA $7-3($Static$)$: Mini$-$Case, Aging of receivables method and adjusting entries LO P$3$

The manager asks you to assist her with the data analytics on bad debts expense at year$-$end. To do this, you access the following Tableau Dashboard for your company.

$1.$ Estimate the balance of the Allowance for Doubtful Accounts using aging of accounts receivable.

$2.$ Make the adjusting entry to record Bad Debts Expense assuming the unadjusted balance in the Allowance for Doubtful Accounts is a $$5,000$ credit and use of the aging of accounts receivables method.

$3.$ Make the adjusting entry to record Bad Debts Expense assuming the unadjusted balance in the Allowance for Doubtful Accounts is an $$8,000$ debit and use of the aging of accounts receivables method.

$4.$ Based on further analysis, assume we find that the percentages in the graphic $$Percent Uncollectible by Age$$ are too high. When alerting the manager, she responds that this is intentional. What are the income statement impacts from the overstated percentages?