Sequential,Inc Total Credit Sales for the Year Ended December 31,20X3,were $825,000

Sequential,Inc.has the following information available as of December 31,20X3:
$\begin{array}{ll}\text { Total } \\\text { Accounts } & 1-30 & 31-60& 61-90& \text { Over 90}\\\text { Receivable } & \text { Days } & \text { Days }& \text { Days }& \text { Days }\\\$ 60.000 & \$ 46500& \$ 7400& \$3700& \$ 2400\end{array}$ Total credit sales for the year ended December 31,20X3,were $825,000.
The balance in the Allowance for Uncollectible Accounts at December 31,20X3,is a $500 debit.
The estimated bad debts percentages are as follows:
as a percentage of credit sales 1%
as a percentage of ending accounts receivable 10%
as a percentage of aging accounts receivable:
$\begin{array}{ll}1-30 \text { days } & 3 \% \\31-60 \text { days } & 15 \% \\61-90 \text { days } & 35 \% \\\text { Over } 90 \text { days } & 75 \%\end{array}$
Given the previous information,prepare the journal entry on December 31,20X3,to estimate bad debts under the allowance method using the
a.percentage of credit sales method.
b.percentage of ending accounts receivable method.
c.aging of accounts receivable method.