Wigs Plus Company supplies wigs and hair care products to beauty salons throughout California and the Pacific Northwest. The accounts receivable clerk for Wigs Plus prepared the following partially completed aging of receivables schedule as of the end of business on December 31, 2009:

The following accounts were unintentionally omitted from the aging schedule:Customer Due Date BalanceSun Coast Beauty May 30, 2009 $2,850Paradise Beauty Store Sept. 15, 2009 6,050Helix Hair Products Oct. 17, 2009 800Hairy's Hair Care Oct. 20, 2009 2,000Surf Images Nov. 18, 2009 700Oh The Hair Nov. 29, 2009 3,500Mountain CoatingsDec. 1, 2009 2,250Lasting Images Jan. 9, 2010 7,400Wigs Plus has a past history of uncollectible accounts by age category, as follows:PercentAge Class UncollectibleNot past due 2%1?30 days past due 431?60 days past due 1061?90 days past due1591?120 days past due 35Over 120 days past due 80Instructions1. Determine the number of days past due for each of the preceding accounts.2. Complete the aging of receivables schedule.3. Estimate the allowance for doubtful accounts, based on the aging of receivables schedule.4. Assume that the allowance for doubtful accounts for Wigs Plus has a credit balance of $1,710 before adjustment on December 31, 2009. Journalize the adjustment for uncollectible accounts.

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в 1 с D E F| G Days Past Due н Not Past Due 20,000 20,000 91-120 Over 120 31-60 61-90 Customer Balance 1-30 4 Alpha Beauty 5 Blonde Wigs 11,000 11,000 30 Zahn's Beauty 31 Subtotals 2,900 2,900 900,000 498,600 217,250 98,750 33,300 29,950 22,150