The balance of each accounts receivable is aged on the basis of four categories as follows: $(1)1-30$ days old, $(2)31-60$ days old, $(3)61-90$ days old, and $(4)$ more than $90$ days old. Experience has shown that for each age group, the average loss rate on the amount of the receivable due to uncollectibility is $(1)2\%,(2)8\%,(3)17\%,$ and $(4)42\%,$ respectively. At December $31,2023,$ the unadjusted normal bal ance in the Allowance for Doubtful Accounts was $$18,750,$ and the total amounts receivable in each category were: $(1)1-30$ days old, $$265,900$; $(2)31-60$ days old, $$108,000$; $(3)61-90$ days old, $$68,500$; and $(4)$ more than $90$ days.old, $$16,000.$

Required: Provide an answer to each of the following in the area provided. Round all values to the nearest dollar.

$($a$)$: Prepare an aging schedule to estimate an appropriate year$-$end balance for the Allowance for Doubtful Accounts using the allowance method.

$\backslash$table$[[8,$Total:,$1-30$ Days Old:,$31-60$ Days Old:,$61-90$ Days Old:,$90+$ Days Old: $.],[$Accounts Receivable,type your answer...,type your answer...,type your answer...,type your answer...,type your answer...$],[$Estimated Uncollectible $(\%),,$type your answer...,type your answer...,type your answer...,type your answer...$],[$Estimated Uncollectible $($$$),$type your answer...,type your answer...,type your answer...,type your answer...,type your answer...$]]$

$($b$)$: What$-$amount would be reported on the income statement for the year ending December $31,2023,$ for Bad Debt Expense?

$($c$)$: Prepare the December $31,2023,$ journal entry to record the company's bad debt expense.

$\backslash$table$[[$Reference:$,$Account Title:,Debit:,Credit:$],[\frac{12}{31}\frac{?}{2023},$type your answer...,type your answer...,type your answer...$],[,$type your answer...,type your answer...,$]]$

$($d$)$: At December $31,2023,$ what amount would be reported in the current asset section of a classified balance sheet for the Net Accounts Receivable account? type your answer..