A partially completed aging of receivables schedule for Lindy Designs is shown below.
(a) Determine the amount estimated to be uncollectible by completing the aging of receivables schedule. Round calculations to the nearest dollar. 
(b) If the Allowance for Doubtful Accounts has a credit balance of $9,700, record the adjusting entry for the bad debt expense for the year.(c) If the Allowance for Doubtful Accounts has a debit balance of $9,700, record the adjusting entry for the bad debt expense for the year.
Definitions:
Joint Commission
An independent, not-for-profit organization that accredits and certifies nearly 21,000 healthcare organizations and programs in the United States to ensure compliance with certain performance standards.
Do Not Use List
A list of abbreviations, acronyms, and symbols that should not be used in medical documentation to prevent misinterpretation.
Problem-Oriented
An approach or method that focuses primarily on identifying and solving problems, often used in professional and technical fields.
Medical Records
Documented information related to a patient's medical history, treatments received, diagnostic tests, and other healthcare services.
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