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

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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  Est Uncollectible Accts \text { Est Uncollectible Accts }\quad
 Age Interval:  Balance:  Percentage:  Amount:  Not past due 850,0003.50%1∼30 days past due: 47,5005.00%31∼60 days past due: 21,75010.00%61∼90 days past due: 11,25020.00%91∼180 days past due: 5,06530.00%181∼365 days past due: 2,50050.00% Over 365 days past due: 1,14595.00% Total: 939,210‾\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.

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Dec.31 Uncollectible Accounts Expense 39...

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