Use the following information about Feest Inc to answer both questions below:

Feest Inc began $2016$ with an Allowance for Doubtful Accounts of $$13,000($credit balance$).$ During $2016$ the company had write$-$offs of $$11,000.$

What journal entry would Feest Inc record for the write$-$offs during the year? You may assume they all occurred in a single entry.

Account

Debit

Credit

Feest Inc uses the aging of accounts receivable method to estimate the uncollectibility of accounts receivable. The following table presents Feest Inc's estimates of uncollectible accounts as of $12/31/2016$:

Age:

not yet due

a$/$r amount:

$133,000$

$\%$ uncollectable:

$3\%$

age:

$1$ to $30$ days past due

a$/$r amount:

$49,000$

$\%$ uncollectable:

$8\%$

age:

$31+$ days past due

a$/$r amount:

$29,000$

$\%$ uncollectable:

$40\%$

total a$/$r amount:

$211,000$

what adjusting entry will the company record on $12/31/2016$ related to its estimated uncollectable accounts?