Presented here is an aging schedule for Zimmerman Company.

At December 31, 2009, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $11,700.

Instructions
(a) Journalize and post the adjusting entry for bad debts at December 31, 2009. (Use T accounts.)
(b) Journalize and post to the allowance account these 2010 events and transactions:
1. March 31, a $500 customer balance originating in 2009 is judged uncollectible.
2. May 31, a check for $500 is received from the customer whose account was written off as uncollectible on March 31.
(c) Journalize the adjusting entry for bad debts on December 31, 2010, assuming that the unadjusted balance in Allowance for Doubtful Accounts is a debit of $800 and the aging schedule indicates that total estimated bad debts will be$33,800.

Not Yet Due Number of Days Past Due 1-30 31-6061-90 Over 90 Customer Total 22,000 40,000 40,000 60,000 16,000 6,000 28,000 126,000 96,000 16,000 14,000 $12,000 $10,000 Aaron Barry Cara Donald Others $38,000 $28,000 $276,000 $152,000 $34,000 $24,000 $38,000 $28,000 Estimated percent uncollectible age 4% 990 13% 25% 5090 Total estimated bad debts 35,760 6,080 3,060 3,1209,500 $14,000