Wood Work Ltd. sells home furnishings, including a wide range of furniture, major appliances, and home electronics. In a recent annual report, it disclosed the following information concerning its accounts receivable. Aging of accounts receivable, and the related impairment allowances, are provided in the following table (in thousands of dollars): Current 31-60 days 61-90 days 91-120 days Doubtful Accounts 2020 Accounts Receivable $ 21,000 - Impairment Allowance $ 5,000 200 2,200 80 985 $1,265 3,500 $31,700 The changes to the allowance for doubtful accounts receivable for 2020 were as follows: (in thousands of dollars) Balance at beginning of year Impairment losses for unrecoverable receivables Amounts written off as uncollectible Balance at end of year 2020 $ 1,200 1,300 (1,265) $ 1,365 Required: 1. Compute the percentage of uncollectible accounts for each category of receivables that are past due. (Round the final answers to 1 decimal place.) Past due accounts Current 31-60 days 61-90 days 91-120 days Percentage % % % % 2. What is the balance in the bad debt expense account at the end of the period? (Enter your answer in thousands of dollar.) Bad debt expense 3. Record summary journal entries related to bad debts for the current year. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in thousands of dollar.) View transaction list Journal entry worksheet > 1 2 Record the write-off accounts receivable determined to be uncollectible. Note: Enter debits before credits. Transaction Dec. 31, 2020 General Journal Debit Credit Record entry Clear entry View general journal > 4. If Wood Work had written off an amount of an additional $12,000 in accounts receivable during the period, how would net accounts receivable and net earnings have been affected? Increase Decrease No effect