The following information is available regarding the outstanding accounts receivable of Mufu Contracting at September 30, 2023:

Month of Credit Sale*
Customer	May	June	July	August	September
B. Axley	$	23,000		$	0		$	0		$	0		$	0
T. Holton		0			0			49,000			24,000			10,900
W. Nix		0			15,300			0			6,600			8,100
C. Percy		0			0			3,700			0			10,300
K. Willis		0			0			0			0			60,300

*All services are performed on terms of n/30. Assume all sales occurred on the last day of the month. Mufu estimates bad debts using the following rates:

Not yet due	1 to 29 days past due	30 to 59 days past due	60 to 89 days past due	90 to 119 days past due	Over 119 days past due
0.5%	1%	4%	10%	20%	50%

Required: a. Complete a Schedule of Accounts Receivable by Age at September 30, 2023. (Enter your "Percent uncollectible" answers in 1 decimal place.)

b. The Allowance for Doubtful Accounts showed an unadjusted balance on September 30, 2023, of $1,200. Record the adjusting entry at September 30, 2023, to estimate uncollectible accounts.