Answer:
Period Accounts % Uncollectibles Bad debt
receivables 2017 expense
Current $65,600 2% $1,312
1 - 30 days past due $13,500 5% $675
31 - 90 days past due $9,800 28% $2,744
Over 90 days past due $7,700 47% $3,619
Total $96,600 $8,350
So, the total estimated uncollectibles is $8,350
Date Account Titles and Explanation Debit Credit
31-03-2017 Bad debt expense $6,063
($8350 - $2287)
Allowance for Doubtful accounts $6,063
(Being adjustment entry to record bad debts recorded)