Please I need help to answer this problem.

13. Accounts Receivable; Revenues; Credit Losses 379 3. Burland, Inc., showed a balance in its Accounts Receivable control of $21,530 as of December 31, 1970. The subsidiary ledger accounts of the company appear below, Credit terms are 60 days net. Account No. Date Debit Credit Balance May 31 500 500 July 1 300 200 500 700 Sept. 1 100 400 25 800 1.200 Nov. 1 300 900 Dec. 10 300 1,200 Aug. 8 840 840 Oct. 840 Nov. 25 2,200 2,200 3. (Two-month, 6 percent note) Jan. 12,000 12,000 Mar. 12,120 120 Cr. Dec. 10,000 9.880 Feb. 1,000 1.000 Aug. 1,000 2,000 Feb. 10 3,000 3,000 Apr. 3,000 May 4,000 4,000 July 2 4.000 Sept. 6 5,278 5.278 Nov. 26 222 5.500 July 17 500 Aug. 16 444 944 Sept. 30 (open) 750 1,694 Oct. 15 944 750 18 600 1,350 Dec. 20 600 750 The Allowance for Doubtful Accounts, before audit, has a credit balance of $500. The Allowance for Doubtful Accounts is to be adjusted to a balance determined as follows: Accounts not due . . ...... .. K of 1% Accounts 1-60 days past due ... 2 % Accounts 61-120 days past due . . 5% Accounts over 120 days past due . .... 50% The allowance is to be based only on the trade accounts. Except where payments are earmarked, the oldest items are paid first. From the information presented in the problem: a) Prepare work papers for aging the accounts receivable. In your sched- ule, show also the disposition and any remarks which you, as the audi- tor, would note. b) Show the adjustments necessary for the allowance and also any other necessary adjustments