Problem 7.3A (Static) Aging Accounts Receivable; Write-offs (LO7-1, LO7.6) Putnam \& Putnam, a legal firm, uses the balancesheet upproach to estmate uncollectible accounts expense. At year-end, ar aging of the accounts recetvable produced the following five groupings. On the basis of past experience, the company estimated the percentages piobably uncollectible for the five age groups to be os: follows, Group a, 1 percent; Group b, 3 percent, Group c, 10 percent; Group d, 20 percent, and Group e, 50 percent: The Allowance for Doubtul Accounts before adjustment at December 31 showed a credit balance of 57,080. Required: 0. Computr the estumated amount of uncolfectbic accounts based on the above classification by age grouph: b. Prepare the adfusting entry neteded to bring the Allowance for Doubrtul Accounts to the propet ancurt. c. Assume that on January 10 of the following year, Putham \& Putnam learned that an account recelvabie that had ongented on required on Januery 10 to write off this account