A Partially Competed Aging of Receivables Schedule for Lindy Designs $\quad$

A partially competed 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.
a $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$$\quad$$\quad$$\quad$ $\quad$ $\quad$ $\quad$ $\text { Est Uncollectible Accts }$$\quad$
$\begin{array}{|l|r|r|r|}\hline \text { Age Interval } & \text { Balance } & \text { \quad Percentage } & \text { \quad Amount: } \\\hline \text { Not past due } & 550,000 & 2.50 \% \\\hline 1 \sim 30 \text { days past due } & 96,500 & 4.00 \% \\\hline 31 \sim 60 \text { days past due } & 43,750 & 9.50 \% \\\hline 61 \sim 90 \text { days past due } & 22,250 & 16.00 \% \\\hline 91 \sim 180 \text { days past due } & 5,600 & 31.00 \% \\\hline 181 \sim 365 \text { days past due } & 3,100 & 60.00 \% \\\hline \text { Over } 365 \text { days past due } & 1,250 & 95.00 \% \\\hline \text { Total } & \underline{722.450} & \\\hline\end{array}$ b If the Allowance for Doubtful Accounts has a credit balance of $9,700,record the adjusting entry for
the bad debt expense for the year.
c If the Allowance for Doubtful Accounts has a debit balance of $9,700,record the adjusting entry for the bad debt expense for the year.