total	0	1 to 30	31 to 60	61 to 90	over 90
accs reveivable	570,000	$396,000	90,000	36,000	18,000	30,000
% uncollectible		1%	2%	5%	7%	10%

a) estimate the balance of the Allowance for Doubtful accounts assuming the company uses 4.5% of total accounts receivable to estimate uncollectibles, instead of the aging receivables method.

b) prepare the adjusting entry to record Bad Debts Expense using the estimate from part a. Assume the unadjusted balance in the Allowance for Doubtful Accounts is a $12,000 credit

c) prepare the adjusting entry to record Bad Debts Expense using the estimate from part a. Assume the unadjusted balance in the Allowance for Doubtful Accounts is a $1,000credit