Web Wizard, Incorporated, has provided information technology services for several years. For the first two month: current year, the company has used the percentage of credit sales method to estimate bad debts. At the end of the quarter, the company switched to the aging of accounts receivable method. The company entered into the followin partial list of transactions during the first quarter. a. During January, the company provided services for $50,000 on credit. b. On January 31 , the company estimated bad debts using 1 percent of credit sales. c. On February 4 , the company collected $25,000 of accounts receivable. d. On February 15 , the company wrote off $150 account receivable. e. During February, the company provided services for $40,000 on credit. f. On February 28 , the company estimated bad debts using 1 percent of credit sales. 9. On March 1, the company loaned $2,200 to an employee, who signed a 6% note, pue in 6 months. h. On March 15, the company collected $150 on the account written off one month elurlier. 1. On March 31, the company accrued interest earned on the note. j. On March 31, the company adjusted for uncollectible accounts, based on the following aging analysis, which include the preceding transactions (as well as others not listed). Prior to the adjustment, Allowance for Doubtful Accounts he an unadjusted credit balance of $1,300