The October 1, 2020 records of FCB include these accounts: A/R AFBD $450,000 (17,000) At year end, the company ages its receivables and adjusts the balance in AFBD to correspond to the ageing schedule. During the last quarter of 2020, FCB completed the following selected transactions: Year 2020 November 30 Wrote off as uncollectible $3,400 A/R from a customer December 31 A customer agreed to a 60-day N/R to replace $3,000 A/R due on that day. December 31 Adjusted the balance in AFBD, and recorded bad debt expense based on the ageing of receivables: Total Balance $460,000 0-30 Days $300,000 Estimated uncollectible 0.2% Age of Accounts 31-60 Days $80,000 0.5% 61-90 days $28,000 5.0% Over 90 Days $52,000 30.0% Required: a. Calculate the estimated uncollectible amount for each age category and in total. b. Prepare the journal entries for the transactions. C. Calculate the ending balance in A/R, and AFBD. d. Show the balance sheet presentation at year-end, December 31, 2020