Presented below is an aging schedule for Yellowbird, Inc..
	Customer		Total			Number of Days Past Due
				Not Yet Due	130	3160	6190	Over 90
	Aneesh		$25,300		$ 9,300	$14,400
	Bird		$28,400	$ 32,300
	Cope		$50,800	$5,000	$4,800		$37,300
	DeSpears		$38,000					$41,600
	Others		$119,500	$71,000	$34,100	$12,600
			$262,000	$108,300	$48,200	$27,000	$37,300	$41,600
	Estimated percentage uncollectible			3%	7%	11%	24%	63%
	Total estimated bad debts		$ 41,833	$ 3,249	$3,374	$2,970	$ 8,952	$26,208
	At December 31, 2016, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $7,700.
a)	Journalize the adjusting entry for bad debts at December 31, 2016.
	Date	Account Titles		Debit	Credit
b)	Journalize the following 2017 transactions:
1.	March 1, a $620 customer balance originating in 2016 is judged uncollectible.
2.	May 1, a check for $620 is received from the customer whose account was written off as uncollectible on March 1.
3.	Journalize the adjusting entry for bad debts at December 31, 2017, assuming that the unadjusted balance in Allowance for Doubtful Accounts is a debit of $1,300 and the aging schedule indicates that total estimated bad debts will be $33,000.
	Date	Account Titles		Debit	Credit