Use the following to answer questions 12-15 At December 31, the company reported accounts receivable of $50,000 and an allowance for uncollectible accounts of $400 (credit). An analysis of accounts receivable suggests that the allowance for uncollectible accounts should be 6% of accounts receivable. 12. $ Estimate the amount of uncollectible receivables: 13. $ When recording the adjusting entry for bad debt expense how much should Allowance for Uncollectible accounts be credited? 14. On January 10, a customer's account balance of $300 is written off as uncollectible. Record the write-off. 15. S _If Net Accounts receivable were $47,000 before the write-off, how much are Net Accounts receivable AFTER the write-off? Use the following to answer questions 16-19 For each transaction indicate whether it should: A. Increase, B. decrease, or C. no effect. Assets Liabilities Stockholders' equity Revenues Expenses Credit sales transaction cycle 16. Provide services on account 17. Estimate uncollectible accounts 18. Write off accounts as uncollectible 19. Collect on account previously written off