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Elite Events Corporation has provided event planning services for several years. The company uses the percentage of credit sales method to estimate bad debts for internal monthly reporting purposes. At the end of each quarter, the company adjusts its records using the aging of accounts receivable method.The company entered into the following partial list of transactions during the first quarter of 2013.

a.	During January, the company provided services for $390,000 on credit.
b.	On January 31, the company estimated bad debts using 2 percent of credit sales.
c.	On February 4, the company collected $340,000 of accounts receivable.
d.	On February 15, the company wrote off a $3,900 account receivable.
e.	During February, the company provided services for $340,000 on credit.
f.	On February 28, the company estimated bad debts using 2 percent of credit sales.
g.	On March 1, the company loaned $11,000 to an employee who signed a 6% note, due in 9 months.
h.	On March 15, the company collected $3,900 on the account written off one month earlier.
i.	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. Allowance for Doubtful Accounts has an unadjusted credit balance of $9,900.

			Number of Days Unpaid
Customer	Total		0-30		31-60		61-90		Over 90
Aerosmith	$	2,000	$	1,000	$	1,000
Biggie Small		2,000					$	1,000	$	1,000
Others (not shown to save space)		102,600		39,900		42,900		9,900		9,900
ZZ Top		7,900		7,900
Total Accounts Receivable	$	114,500	$	48,800	$	43,900	$	10,900	$	10,900
Estimated uncollectible (%)			5%		15%		25%		40%
How do you record the adjusting entry for bad debts as of March 31, 2013 using the aging of accounts receivable method?

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