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:
Prefrontal Cortex
The part of the frontal lobe of the brain that helps regulate complex behaviors, decision making, and moderating social behavior.
Neuronal Structure
The specific anatomical and functional configuration of a neuron, including its cell body, axon, and dendrites.
Corticotrophin-releasing Hormone
A hormone produced in the hypothalamus that stimulates the release of ACTH from the pituitary gland, playing a key role in the stress response.
Hypothalamus
Diencephalon structure that contains many nuclei associated with temperature regulation, eating, drinking, and sexual behavior.
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