The Killers Pesticide Company had a $500 balance in Allowance for Doubtful Accounts at December 31, 2021, before the current year's provision for uncollectible accounts. An aging of the accounts receivable revealed the following:

Estimated Percentage

Uncollectible

Current Accounts $120,000 1%

130 days past due 40,000 4%

3160 days past due 30,000 6%

6190 days past due 10,000 15%

Over 90 days past due 5,000 40%

Total Accounts Receivable $205,000

Instructions: You MUST show your work to receive full credit.

(a) Determine the desired ending balance for Allowance for Doubtful Accounts

(b) Determine the amount to recognize as bad debt expense on December 31, 2021.

(c) What is the amount that is reported as the net balance for Accounts Receivable as of December 31, 2021?

I have estimated uncollectible amounts

1200

1600

1800

1500

2000

Totaling $8,100

so B) 8100-500 = 7600 = bad debt expense

and C) 205000-8100 = 196,900

What is part A?