Waterway Industries has accounts receivable of $98,600 at March 31, 2017. Credit terms are 2/10, n/30. At March 31, 2017, there is a $2,227 credit balance in Allowance for Doubtful Accounts prior to adjustment. The company uses the percentage-of-receivables basis for estimating uncollectible accounts. The companys estimates of bad debts are as shown below.

Balance, March 31 Estimated Percentage 2016 Uncollectible Age of Accounts Current 1-30 days past due 13,700 7,880 31-90 days past due 9,700 2,400 Over 90 days past due 6,800 1,1010 2017 $68,400 69,990 290 28 49 $98,600 81,370 Determine the total estimated uncollectibles. The total estimated uncollectibles Prepare the adjusting entry at March 31, 2017, to record bad debt expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit