A Partially Completed Aging of Receivables Schedule for Lindy Designs

A partially completed aging of receivables schedule for Lindy Designs is shown below. Calculate the amount that is estimated to be uncollectible.?
(a) Determine the amount estimated to be uncollectible by completing the aging of receivables schedule. Round calculations to the nearest dollar.? $\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad { \text { Estimated Uncollectible } } \\\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad { \text { Accounts } }$
$\begin{array}{|l|r|c|c|}\hline \text { Age Interval } & \text { Balance } & \text { Percentage } & \text { Amount } \\\hline \text { Not past due } & 5550,000 & 2.50 \% & \\\hline 1-30 \text { days past due } & 96,500 & 4.00 & \\\hline 31-60 \text { days past due } & 43,750 & 9.50 & \\\hline 61-90 \text { days past due } & 22,250 & 16.00 & \\\hline 91-180 \text { days past due } & 5,600 & 31.00 & \\\hline 181-365 \text { days past due } & 3,100 & 60.00 & \\\hline \text { Over } 365 \text { days past due } & 1,250 & 95.00 & \\\hline \text { Total } & \underline{\mathbf{\$ 7 2 2 , 4 5 0}} & & \\\hline\end{array}$ (b) If Allowance for Doubtful Accounts has a credit balance of $9,700, record the adjusting entry for bad debt expense for the year.
(c) If Allowance for Doubtful Accounts has a debit balance of $9,700, record the adjusting entry for bad debt expense for the year.