A the Aging of Torme Designs' Accounts Receivable Is Shown $\quad$

a The aging of Torme Designs' accounts receivable is shown below.Calculate the amount of each periodicity range that is deemed to be uncollectible.
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$$\quad$$\quad$$\quad$ $\quad$ $\quad$ $\quad$ $\text { Est Uncollectible Accts }$$\quad$
$\begin{array}{|l|r|r|r|}\hline \text { Age Interval: } & \text { Balance: } & \text { Percentage: } & \text { Amount: } \\\hline \text { Not past due } & 850,000 & 3.50 \% & \\\hline 1 \sim 30 \text { days past due: } & 47,500 & 5.00 \% & \\\hline 31 \sim 60 \text { days past due: } & 21,750 & 10.00 \% & \\\hline 61 \sim 90 \text { days past due: } & 11,250 & 20.00 \% & \\\hline 91 \sim 180 \text { days past due: } & 5,065 & 30.00 \% & \\\hline 181 \sim 365 \text { days past due: } & 2,500 & 50.00 \% & \\\hline \text { Over 365 days past due: } & 1,145 & 95.00 \% & \\\hline \text { Total: } & \underline{939,210} & & \\\hline\end{array}$ b If the Allowance for Doubtful Accounts has a credit balance of $1,135.00,record the adjusting entry for the bad debt expense for the year.