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

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Teal Mountain Merchandising uses an aging schedule to determine its estimated uncollectible accounts at year end. The percentage estimates of bad debts are as follows: TEAL MOUNTAIN MERCHANDISING Aged Schedule of Accounts Receivable No. of Days Estimated % Outstanding Amount Uncollectible 0-30 days $61.400 0.4596 31-60 days 26,100 5.90% 61-90 days 12,000 19.00% Over 90 days 5.000 50.00% $104,500 Using the information above for Manoir Merchandising prepare the adjusting entry to record bad debt expense for each of the following independent situations: Apps The Allowance for Doubtful Accounts has an unadjusted $1,710 debit balance and the company uses the aging schedule to determine estimated uncollectible accounts, dit account titles are automatically Indented when the amount is entered. Do not indent manually. Round answers to 2 decimal places, eg 52.76) Number of Days Outstanding TEAL MOUNTAIN MERCHANDISING Aged Schedule of Accounts Receivable Estimated Estimated Uncollectible Amount Uncollectible Accounts $61,400 0.45% $ 0-30 days 31-60 days 26,100 5.90% 61-90 days 12.000 19.00% Over 90 days 5.000 50.00% $104.500 $ Debit Credit Date Account Titles and Explanation Dec 31 The Allowance for Doubtful Accounts has an unadjusted $1,710 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, s. 52.76) Debit Credit Date Account Titles and Explanation Dec. 31 The Allowance for Doubtful Accounts has an unadjusted $1,710 debit balance and management estimates that 6% of accounts receivable will be uncollectible. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Debit Credit Date Account Titles and Explanation Dec. 31

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