7-4 Please help answer attached questions. Thank you!

*Problem 7-4 (Part Level Submission) From inception of operations to December 31, 2017, Sunland Corporation provided for uncollectible accounts receivable under the allowance method. The provisions are recorded, based on analyses of customers with different risk characteristics. Bad debts written off were charged to the allowance account; recoveries of bad debts previously written off were credited to the allowance account, and no year-end adjustments to the allowance account were made. Sunland's usual credit terms are net 30 days. The balance in Allowance for Doubtful Accounts was $135,700 at January 1, 2017. During 2017, credit sales totaled $9,016,200, the provision for doubtful accounts was determined to be $90,162, $90,162 of bad debts were written off, and recoveries of accounts previously written off amounted to $20,000. Sunland installed a computer system in November 2017, and an aging of accounts receivable was prepared for the first time as of December 31, 2017. A summary of the aging is as follows. Classification by Month of Sale November-December 2017 July-October January-June Prior to 1/1/17 Balance in Each Category Estimated % Uncollectibl e $1,180,600 2% 659,600 10% 440,500 24% 157,100 81% $2,437,800 Based on the review of collectibility of the account balances in the \"prior to 1/1/17\" aging category, additional receivables totaling $62,100 were written off as of December 31, 2017. The 81% uncollectible estimate applies to the remaining $95,000 in the category. Effective with the year ended December 31, 2017, Sunland adopted a different method for estimating the allowance for doubtful accounts at the amount indicated by the year-end aging analysis of accounts receivable. Don't show me this message again for the assignment *(a) Prepare a schedule analyzing the changes in Allowance for Doubtful Accounts for the year ended December 31, 2017. Show supporting computations in good form. (Hint: In computing the 12/31/17 allowance, subtract the $62,100 write-off.) SUNLAND CORPORATION Analysis of Changes in the Allowance for Doubtful Accounts For the Year Ended December 31, 2017 $ : $ Computation of Allowance for Doubtful Accounts at December 31, 2017 Aging Doubtful Category Balance % Accounts $ $ Nov-Dec 2017 % July-Oct % Jan-June % Prior to 1/1/17 % $