\begin{tabular}{|c|c|c|c|c|c|c|} \hline \multirow{2}{*}{\multicolumn{3}{|c|}{\begin{tabular}{l} Using Excel to Create an Aging Schedule and Record Credit \\ Losses \end{tabular}}} & \multicolumn{4}{|c|}{ Student Work Area } \\ \hline & & & \multirow{3}{*}{\multicolumn{4}{|c|}{\begin{tabular}{l} Required: Provide input into cells shaded in yellow in this template. Use \\ mathematical formulas with cell references to the Problem area and this work \\ area as indicated. \end{tabular}}} \\ \hline \multicolumn{3}{|c|}{\begin{tabular}{l} PROBLEM \\ \end{tabular}} & & & & \\ \hline \multirow{2}{*}{\multicolumn{3}{|c|}{\begin{tabular}{l} Mendez Imports prepared the following aging schedule at \\ December 31 . \end{tabular}}} & & & & \\ \hline & & & & & & \\ \hline \begin{tabular}{l} Number of Days \\ Outstanding \end{tabular} & \begin{tabular}{l} Accounts \\ Receivable \end{tabular} & \begin{tabular}{l} Estimated Percentage \\ Uncollectible \end{tabular} & \multicolumn{4}{|c|}{\begin{tabular}{l} a. Complete the Total Estimated Uncollectible Accounts column on the aging \\ schedule. \end{tabular}} \\ \hline 030 days & 368,000 & 1% & & & & \\ \hline 3160 days & 120,000 & 4% & & & \multirow{3}{*}{\begin{tabular}{l} Total Estimated \\ Uncollectible \\ Accounts \\ \end{tabular}} & \\ \hline 6190 days & 72,000 & 10% & & \multirow{2}{*}{\begin{tabular}{c} Number of Days \\ Outstanding \end{tabular}} & & \\ \hline Over 90 days & 40,000 & 20% & & & & \\ \hline & \multirow{2}{*}{$600,000} & & & 030 days & & \\ \hline & & & & 3160 days & & \\ \hline & & & & 6190 days & & \\ \hline \end{tabular} a. Complete the Total Estimated Uncollectible Accounts column on the aging schedule. Prepare the adjusting journal entry at December 31 to record credit losses, assuming that the allowance account has the following balance before adjustment. c. Prepare the adjusting journal entry at December 31 to record credit losses, assuming that the allowance account has the following balance before adjustment