Answer:
a. 5% of $ 650,000=     $ 32,500 
b. Required Adjustment  = $ 19,100
c. Required Adjustment  = $ 34,900
Explanation:
              Days Past Due
          Total           0                1 to 30          31 to 60      61 to 90         Over 90
Accounts- $650,000 $412,000 $106,000 $52,000 $34,000 $46,000
receivable
              
Percent-                          2%          3%             6%                8%               11%
uncollectible    22,320    8,240      3180         3120          2720            5060  
a. 5% of $ 650,000=     $ 32,500 
B .  Unadjusted Balance = $ 13,400 Credit
     Estimated Balance= $ 32,500
Required Adjustment  = $ 19,100
C. Unadjusted Balance = $ 2,400 Debit
         Estimated Balance= $ 32,500
Required Adjustment  = $ 34,900