Estimating and Recording Bad Debt Estimates and Write$-$Offs; Reporting of Accounts Recelvable

At December $31,$ its annual year end, the accounts of Sun Systerns inc, show the following.

$$216,000$ in sales nevenue for the yed, of which one sixth was on account.

$$1,080$ credit balance in Allowance for Doubtful Accounts, as of Decernber $31$ of the prior year.

$$21,660$ debit bslance in Accounts Receivable as of December at of the curnent year $($prior to ary write offs of uncollectible accounts during the current yeard.

$$1,260$ in uncollectible sccounts to be witten off as of December $31$ af the currentyear.

Aging schedule st December $31$ of the current year, showing the following breakdown of total actounts recaivable excluding amounts to be written off:

$\backslash$table$[[$Status$,$Himgent$],[$Not past due,Remainder$],[$Past due $1-60$ days,$14600],[$Fast due cver $60$ dis,$3\mathrm{.}600]]$

Required

a$.$ Prepare the entry to write off the uncallectible actounts: rates. Note Treat each situationseparately.

Bad debt expense is bsed on $15\%$ of credit sales due $1-60$ days, $16$ ; and Past due over $60$ dyy $34$

Note: Do not use nezative signs with any of your answers