Walt's manufactures and sells customized work clothes and uniforms. Following is a list of accounts receivable as of December 31, 2019.

I need help with worksheet A and B on the excel.

I-07.04 Walt's manufactures and sells customized work clothes and uniforms. Following is a list of accounts receivable as of December 31, 2019. Customer Date of Sale Amount Air There Freight December 11, 2019 12,300 Aurora November 12, 2019 5,000 Batesville CarMan Clinic Quick August 18, 2019 14,805 December 9, 2019 21,900 August 15, 2018 16,040 Delorres River Guides September 19, 2019 8,990 Elonzo's Restaurant December 17, 2019 11,789 Hospital Supply Inidigo Meridan Oil Museum of Art December 4, 2019 135,100 November 29, 2019 16,500 May 20, 2019 11,786 December 21, 2019 255,000 Novellus February 16, 2019 18,780 Norman's December 23, 2019 10,000 Robert Ricketts December 14, 2019 3,550 Sanchez Systems October 25, 2019 22,310 Security by the Hour December 13, 2019 40,900 Stop Shop December 27, 2019 34,700 February 3, 2019 14,440 Target Time Uvlade Ranch December 7, 2019 3,700 Xhi October 20, 2019 15,100 Zebra Sports December 3, 2019 144,000 (a) Sort the receivables list by age category and determine the estimated balance of uncollectible accounts. Walt's believes the following rates of noncollection will occur: 1% of receivables up to 30 days, 3% for 31 to 90 days, 10% for 91 to 180 days, and 40% of accounts over 180 days. (b) If the balance of Allowance for Uncollectible Accounts contained $15,000 (credit), what adjusting entry is needed to reflect the analysis from part (a)? (c) If the balance of Allowance for Uncollectible Accounts contained $15,000 (debit), what adjusting entry is needed to reflect the analysis from part (a)? 1 I-07.04 (d) How is it possible that the allowance account could contain a debit balance, as in part (c)? 2 I-07.04(a) Customer Date of Sale Amount Air There Freight ### 12,300 Aurora ### 5,000 Batesville CarMan Clinic Quick Delorres River Guides Elonzo's Restaurant Hospital Supply Inidigo Meridan Oil August 18, 2019 14,805 December 9, 2019 21,900 August 15, 2018 16,040 ### 8,990 ### 11,789 December 4, 2019 135,100 ### 16,500 May 20, 2019 11,786 Museum of Art ### 255,000 Norman's ### 10,000 Novellus February 16, 2019 18,780 Robert Ricketts Sanchez Systems Security by the Hour Stop Shop Target Time ### 3,550 October 25, 2019 22,310 ### 40,900 ### 34,700 February 3, 2019 14,440 Uvlade Ranch December 7, 2019 3,700 Xhi October 20, 2019 15,100 Zebra Sports December 3, 2019 144,000 AGE BALANCE ESTIMATED % UNCOLLECTIBLE 0 to 30 days 31 to 90 days 91 to 180 days Over 180 days 1% 3% 10% 40% 3 ESTIMATED AMOUNT UNCOLLECTIBLE $ - $ - I-07.04(b-d) GENERAL JOURNAL Date Accounts Debit (b) (c) (d) 4 Credit