There is a and b. for b prepare the adjusting entries at March 31, to record bad debt expense.

Sheridan Company has accounts receivable of $87,400 at March 31,2022 . Credit terms are 2/10,n/30. At March 31,2022 , there is a $2,244 credit balance in Allowance for Doubtful Accounts prior to adjustment. The company uses the percentage-of-receivables basis for estimating uncollectible accounts. The company's estimates of uncollectibles are as shown below. (a) Determine the total estimated uncollectibles at March 31,2022. The total estimated uncollectibles