## Answers

1) Schedule

1-30 | 31-90 | >90 | Total | |

Account receivable | 12000 | 5000 | 3000 | 20000 |

Estimated Uncollectible (%) | 5% | 10% | 20% | |

Estimated uncollectible ($) | 600 | 500 | 600 | 1700 |

2) Bad debt expense = 1700-800 = 900

3) Bad debt expense = 1700+600 = 2300

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