Allowance for doubtful debts question

Part A: Allowance for Doubtful Debts Based on past experience, Swan Limited determines the percentage of expected credit losses in each age group as follows Age cate Not yet due 1- 30 day:s 31- 60 days 61-90 days Over 91 days overdue Percenta 15 35 60 As at 30 June 2016, Swan Limited has the following aging schedule for its accounts receivable: Accounts Receivable $85,000 $25,000 $9,000 $5,000 $2,000 Age category Not yet due 1 - 30 days 31- 60 days 61-90 days Over 91 days overdue At present, the provision for doubtful debts ledger account is as follows Details Debit Credit Date 1 July 2015 15 September 2015 Accounts receivable 27 September 2015 Accounts receivable 15 March 2016 19 June 2016 Balance 4,100 CR 2,300 CR 1400 CR 200 CR 300 DR ening balance 1,800 900 1,200 500 Accounts receivable Accounts receivable