Techno Designs Store uses the accounts receivable aging method to estimate uncollectible accounts. On February1,2014, the balance of the Accounts Receivable account was a debit of $ 442,341, and the balance of Allowance for Uncollectible Accounts was a credit of $ 43,700. During the year, the store had sales on account of $ 3,722,000, sales returns and allowances of $60,000, worthless accounts written off $ 44, 300, and collection from customers of $ 3,211,000. As part of the end of the year (January 31, 2015) procedures, an aging analysis of accounts receivable is prepared. The analysis, which is partially complete, follows.

Not Yet 1-30Days 31-60 Days 61-90 Days Over 90 Days

Customer Total Due Past Due Past Due Past Due Past Due

J. Curtis $11,077

T. Dawson $ 9,314

L. Zapata $ 8,664

R. Copa $ 780

E. Land $ 14,710

S Qadri $ 6,316

Totals $ 55,250

Time Percentage Considered Uncollectible

Not yet due 2

1-30days past due 5

31-60 days due 15

61-90days due 25

Over 90 days 50

1. Complete the aging analysis
2. Compute the end of the year balance (before adjustments) of Accounts Receivable and allowance for Uncollected Accounts.
3. Prepare an analysis computing the estimated uncollectible accounts. (round to the nearest whole dollar)
4. How much is Techno Designs Store's estimated uncollectible accounts expense for the year? (round the adjustment to the nearest whole dollar.