Web Wizard, Inc., has provided information technology services for several years. For the first two months of the current year, the company has used the percentage of credit sales method to estimate bad debts. At the end of the first quarter, the company switched to the aging of accounts receivable method. The company entered into the following partial list of transactions during the first quarter.

1. During January, the company provided services for $41,000 on credit.
2. On January 31, the company estimated bad debts using 2 percent of credit sales.
3. On February 4, the company collected $20,500 of accounts receivable.
4. On February 15, the company wrote off a $150 account receivable.
5. During February, the company provided services for $31,000 on credit.
6. On February 28, the company estimated bad debts using 2 percent of credit sales.
7. On March 1, the company loaned $2,600 to an employee, who signed a 6% note, due in 6 months.
8. On March 15, the company collected $150 on the account written off one month earlier.
9. On March 31, the company accrued interest earned on the note.
10. On March 31, the company adjusted for uncollectible accounts, based on an aging analysis (below). Allowance for Doubtful Accounts has an unadjusted credit balance of $1,210.

WEB WIZARD, INC.
Partial Balance Sheet
At March 31
Assets
Current Assets:
Accounts Receivable
Accounts Receivable, Net of Allowance

And for the journal I only need help on I and J

Number of Days Unpaid Over 90 Total 0-30 31-60 61-90 Customer Alabama Tourism $ 230 110 $ 90 30 Bayside Bungalows Others (not shown to save space) 410 410 8,500 900 17,400 6,900 1,100 390 390 Xciting Xcursions Total Accounts Receivable $18,430 $7,400 $8,590 $1,130 $1,310 Estimated Uncollectible (%) 3 % 10% 20% 30%