The Totals from the Kalvin Company's Schedule of Accounts Receivable

The totals from the Kalvin Company's Schedule of Accounts Receivable by Age as of the end of the current year are shown below. $\begin{array} { l } \text { Account }&\text { Balance }&\text { Current }&{1-30}&{31-60}&\text { Over } 60 \\\hline\text { Totals } & \$ 11,800 & \$ 8,800 & \$ 1,500 & \$ 600&\$ 900\\\hline\end{array}$
As of the end of the current year, there is a debit balance of $75 in the Allowance for Doubtful Accounts.
1. Compute the estimated uncollectible accounts using the following rates. $\begin{array}{lr}\text { Current } & 1 \% \\1-30 \text { days past due } & 10 \% \\31-60 \text { days past due } & 25 \% \\\text { Over } 60 \text { days past due } & 50 \%\end{array}$ 2. Compute the amount of the adjustment for uncollectible accounts expense.