Twilight Company uses the aging of accounts receivable method to estimate Bad Debt Expense. The balance of each account receivable is aged on the basis of three categories as follows: $(1)1$ to $30$ days old, $(2)31$ to $90$ days old, and $(3)$ more than $90$ days old. Based on experience, management has estimated what portion of receivables of a specific age will not be paid as follows: $(1)1\%,(2)15\%,$ and $(3)40\%,$ respectively.

At December $31,2022,$ the unadjusted credit balance in the Allowance for Doubtful Accounts was $$80.$ The total Accounts Receivable in each age category were: $(1)1$ to $30$ days old, $$52,000,(2)31$ to $90$ days old, $$8,000,$ and $(3)$ more than $90$ days old, $$3,200.$

Required:

a$.$ Calculate the estimate of uncollectible accounts at December $31,2022.$

b$.$ Prepare the appropriate adjusting entry dated December $31,2022.$

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Calculate the estimate of uncollectible accounts at December $31,2022.$

Estimated uncollectible accounts