The company uses the aging of accounts recelvable method to determine the amount of bad debt expense. The estimated uncolfectible rates for the varlous age groups are as follows: $($Hht: Use a timeline to keep track of accounts recelvable in order to determine the age of these recelvables.$)$

a$.$ Determine the amount of recelvables that may not be collectible in the future as on June $30$ of the current year.

Amourt of uncollectilie

S $12,000$

b$.$ Prepare the joumal entry to record bad debt expense at June $30$ of the current year, the company's fiscal year$-$end. $($If no entry is required for a transactlon$/$event$,$ select $"$No Journal emtry required" in the first account fleld.$).$

$\backslash$table$[[$No$,$Date,General Journal,Debit,Credil$],[1,$June $30,$Bait debt experse,$5,630,],[,,$Alowance far dowbilul accounts,,$5,630]]$

IceKreme's net accounts recelvable were $$81,000$ at June $30$ of the prior year. Calculate lcekreme's average collection period for the current fiscal year. $($Use $365$ days a year. Round intermediate calculations to $2$ decimal places, Round the final answer to $1$ decimal place.$)$

Arerage collection period

days