Problem P9-3A, Presented below is an aging schedule for Sycamore Company.

Customer

Total:

Not Yet Due:

Number of Days Past Due

1-30

31-60

61-90

Over 90

Anders

$28,000

$12,000

$16,000

Blake

40,000

$40,000

Cyers

57,000

16,000

6,000

$35,000

De Jong

34,000

$34,000

Others

132,000

96,000

16,000

14,000

6,000

$291,000

$152,000

$34,000

$30,000

$35,000

$40,000

Estimated Percentage Uncollectible

2%

6%

13%

25%

60%

Total Estimated Bad Debit

$41,730

$3,040

$2,040

$3,900

$8,750

$24,000

At December 31, 2014, the unadjusted balance in Allowance for Doubtful Accounts is a credit of

(b) Journalize and post to the allowance account the following events and transactions in the year 2015. The general ledger is provided below.
(b)(1) March 31, an		$1,000	customer balance originating in 2014 is judged uncollectible.
	03/31/15	Account title			Amount
		Account title				Amount
(b)(2) May 1, a check for		$1,000	is received from the customer whose account was written off as uncollectible on March 1.
	05/31/15	Account title			Amount
		Account title				Amount
	05/31/15	Account title			Amount
		Account title				Amount

$9,000