LaFond Company analyzes its accounts receivable at December 31, 2010, and arrives at the aged categories below along With the percentages that are estimated as uncollectible.
Age Group Accounts Receivable Estimated Loss %
Current (not past due) $250,000 0.5%
1-30 days past due 90,000 1
31-60 days past due 20,000 2
61-120 days past due 11,000 5
121-180 days past due 6,000 10
Over 180 days past due 4,000 25
Total accounts receivable $381,000
At the beginning of the fourth quarter of 2010, there was a credit balance of $4,350 in the Allowance for Uncollectible Accounts. During the fourth quarter, 
LaFond Company wrote off $3,830 in receivables as uncollectible.

a. What amount of bad debts expense will LaFond report for 2010?
b. What is the balance of accounts receivable that it reports on its December 31, 2010 balance sheet?
c. Set up T-accounts for both Bad Debts Expense and for the Allowance for uncollectible Accounts.
Enter any unadjusted balances along with the dollar effects of the information described (including your results from parts a and b). Explain the numbers in each of T-accounts.