Daley Company prepared the following aging of receivables analysis at December 31.


Total Days Past Due
0 1 to 30 31 to 60 61 to 90 Over 90
Accounts receivable $ 610,000 $ 404,000 $ 98,000 $ 44,000 $ 26,000 $ 38,000
Percent uncollectible 3% 4% 7% 9% 12%
a. Complete the table below to calculate the estimated balance of Allowance for Doubtful Accounts using aging of accounts receivable.
b. Prepare the adjusting entry to record bad debts expense using the estimate from part a. Assume the unadjusted balance in the Allowance for Doubtful Accounts is a $4,400 credit.
c. Prepare the adjusting entry to record bad debts expense using the estimate from part a. Assume the unadjusted balance in the Allowance for Doubtful Accounts is a $900 debit.