At December 31, 2012, the Accounts receivable balance of Solar Energy Manufacturing is \($170,000\). The Allowance for doubtful accounts has a \($10,100\) credit balance. Solar Energy Manufacturing prepares the following aging schedule for its accounts receivable:

Requirements
1. Journalize the year-end adjusting entry for doubtful accounts on the basis of the aging schedule. Show the T-account for the Allowance for uncollectible accounts at December 31, 2012.
2. Show how Solar Energy Manufacturing will report Accounts receivable on its December 31, 2012, balance sheet.

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Age of Accounts 1-30 31-60 61-90 Over 90 Accounts receivable $170,000 Days Days Days Days $70,000 $50,000 $30,000 $20,000 Estimated percent uncollectible 0.6% 3.0 % 9.0% 40.0 %