Xanadu Ltd. has accounts receivable totalling $142, 800 and a $3, 640 credit balance in its Allowance for Doubtful Accounts prior to adjustment on December 31, 2016. The company uses an aging analysis of its receivables to estimate its uncollectible accounts. The aging analysis shows the following: The company's estimates of bad debts are as follows: a. Determine the total estimated uncollectibles as at December 31, 2016. b. Prepare the adjusting entry for the expected Bad Debts Expense as at December 31, 2016