(Appendixes) UNCOLLECTIBLE ACCOUNT EXPENSE: AGING METHOD. Cindy Bagnal, the manager of Cayce Printing Service, has provided you with the following aging schedule for Cayce’s accounts receivable:

Cindy indicates that the $126,700 of accounts receivable identified in the table does not include $8,900 of receivables that should be written off.

REQUIRED:

1. Journalize the $8,900 write-off.

2. What is the desired postadjustment balance in allowance for uncollectible accounts?

3. If the balance in allowance for uncollectible accounts before the $8,900 write-off was a debit of $450, compute uncollectible account expense. LO8