Please use excel and show work, Thank you so much.

1. QS 8-9 Aging analysis LO2, 3 Delcom had total accounts receivable on December 31, 2020, of $160,000 aged as follows:

December 31, 2020 Accounts Receivable	Age of Accounts Receivable	Expected Percentage Uncollectible
$110,000	Not due (under 45 days)	2%
40,000	1 to 30 days past due	5%
10,000	Over 30 days past due	40%

Prepare the December 31, 2020, adjusting entry to estimate uncollectible accounts receivable assuming an unadjusted credit balance in Allowance for Doubtful Accounts of $800.

2. QS 8-10 Direct write-off method LO3 Winston Abbott operates Abbott Small Engine Repair on his cattle farm, greatly supplementing his farm

profit. Most of his customers pay cash, so he uses the direct write-off method to account for uncollectible ac- counts receivable. On March 28, 2020, he determined that the $1,100 account for Jim Patterson is uncollectible. Record the write-off.

QS 8-9 Aging analysis LO2, 3 Delcom had total accounts receivable on December 31, 2020, of $160,000 aged as follows: December 31, 2020 Accounts Receivable Age of Accounts Receivable Expected Percentage Uncollectible $110,000 40,000 10,000 Not due (under 45 days) 1 to 30 days past due Over 30 days past due 2% 5% 40% Prepare the December 31, 2020, adjusting entry to estimate uncollectible accounts receivable assuming an unadjusted credit balance in Allowance for Doubtful Accounts of $800. QS 8-10 Direct write-off method LO3 Winston Abbott operates Abbott Small Engine Repair on his cattle farm, greatly supplementing his farm profit. Most of his customers pay cash, so he uses the direct write-off method to account for uncollectible ac- counts receivable. On March 28, 2020, he determined that the $1,100 account for Jim Patterson is uncollect- ible. Record the write-off