Accounts Proportion Expected Receivable Category Amount to Default 0-20 days $83,300 0.02 21-40 days 21,500 0.08 41-60 days 11,700 0.15 Over 60 days 5,300 0.30 $121,800 Cindy indicates that the $121,800 of accounts receivable identified in the table does not include $8,900 of receivables that should be written off. Required: 1. Journalize the $8,900 write-off. Allowance for Doubthalccounts Accounts Receivable Record write-off of defaulted account: 2. Determine the desired postadjustment balance in allowance for doubtful accounts, Round each aging category to the nearest dollar. 3. If the balance in allowance for doubtful accounts before the $8,900 write-off was a debit of $450, compute bad debt expense. Prepare the adjusting entry to record bad debt expense. Bad Debt Expense. Allowance for Doubtful Accounts Record adjusting entry for bad debt expense estimate