Windsor Merchandising uses an aging schedule to determine its estimated uncollectible accounts at year end. The percentage estimates of bad debts are as follows:

WINDSOR MERCHANDISING Aged Schedule of Accounts Receivable
No. of Days Outstanding	Amount			Estimated % Uncollectible
030 days		$61,400			0.50%
3160 days		26,000			6.25%
6190 days		11,800			19.00%
Over 90 days		4,700			52.00%
		$103,900

Using the information above for Manoir Merchandising, prepare the adjusting entry to record bad debt expense for each of the following independent situations:Windsor Merchandising uses an aging schedule to determine its estimated uncollectible accounts at year end. The percentage estimates of bad debts are as follows:

WINDSOR MERCHANDISING Aged Schedule of Accounts Receivable
No. of Days Outstanding	Amount			Estimated % Uncollectible
030 days		$61,400			0.50%
3160 days		26,000			6.25%
6190 days		11,800			19.00%
Over 90 days		4,700			52.00%
		$103,900

Using the information above for Manoir Merchandising, prepare the adjusting entry to record bad debt expense for each of the following independent situations:

The Allowance for Doubtful Accounts has an unadjusted $1,700 debit balance and the company uses the aging schedule to determine estimated uncollectible accounts. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to 2 decimal places, eg. 52.76.) Number of Days Outstanding WINDSORMERCHANDISING Aged Schedule of Accounts Receivable Estimated Estimated % Uncollectible Amount Uncollectible Accounts 0-30 days $61,400 0.5096 $ 31-60 days 26,000 6.25% 61-90 days 11,800 19.00% Over 90 days 4700 52.00% S103,900 S Date Account Titles and Explanation Debit Credit Dec. 31 Date Account Titles and Explanation Debit Credit Credit Dec. 31 The Allowance for Doubtful Accounts has an unadjusted $1,780 credit balance and the company uses the aging schedule to determine estimated uncollectible accounts. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to 2 decimal places, eg. 52.76.) Date Account Titles and Explanation Debit Credit Dec. 31 The Allowance for Doubtful Accounts has an unadjusted $1,780 debit balance and management estimates that 456 of accounts receivable will be uncollectible. (Credit account titles are automatically indented when the amount is entered. Do not indent manually Date Account Titles and Explanation Debit Credit Dec. 31