The following information is available regarding the accounts receivable of ClubLink Holdings at August 31, 2014:

AII services are performed on terms of n/60. Assume all sales occurred on the last day of the month.
ClubLink estimates uncollectibility of accounts receivable using the following rates:

Required
a. Complete a Schedule of Accounts Receivable by Age at August 31, 2014, similar to Exhibit 9.14.
b. The Allowance for Doubtful Accounts showed an unadjusted balance on August 31, 2014, of $9,600 (debit). Record the adjusting journal entry at August 31, 2014, to estimate uncollectible accounts.

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Month of Credit Sale* April 0 52,000 -0 Customer May July 58,000 104,000 June Aug 32,000 A. Leslie T. Meston P. Obrian L. Timms W. Victor 24,000 0 -0 42,000 28,000 64,000 0 0 52,000 166,000 126,000 0 0 122,000 1 to 29 due 2% 30 to 59 days pastdays past 60 to 89 due 2096 90 to 119 days past due Over 119 days past due 5096 Not yetdays past due due 1.5% 596 3596