determine the total estimated un collectibles 617239

Menge Company has accounts receivable of $93,100 at March 31. An analysis of the accounts shows the following information.

Month of Sale

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Balance, March 31

March

$60,000

February

17,600

January

8,500

Prior to January

7,000

$93,100

Credit terms are 2/10, n/30. At March 31, Allowance for Doubtful Accounts has a credit balance of $1,200 prior to adjustment. The company uses the percentage-of-receivables basis for estimating uncollectible accounts. The company”s estimate of bad debts is shown below.

Age of Accounts

Estimated Percentage
Uncollectible

1-30 days

2.0%

31-60 days

5.0%

61-90 days

20.0%

Over 90 days

50.0%

Instructions

(a)Determine the total estimated un collectibles.

(b)Prepare the adjusting entry at March 31 to record bad debt expense.

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