Web Wizard. Inc.. has provided information technology services for several years. For the first two months of the current year, the company has used the percentage of credit sales meth0d to estimate bad debts. At the end of the first quarter, the company switched to the aging of accounts receivable method. The company entered into the following partial list of transactions during the first quarter. a. During January. the company provided services for $45,000 on credit.
b. On January 31, the company estimated bad debts using 2 percent of credit sales.
c On February 4. the company collected $22.500 of accounts receivable.
d. On February IS, the company wrote off a $200 account receivable.
e. During February, the company provided services for $35,000 on credit.
f On February 28. the company estimated bad debts using 2 percent of credit sales.
g. On March 1, the company loaned $2,000 to an employee, who Signed a 6% note, due in 6 months.
h. On March 15. the company collected $200 on the account written off one month earlier.
i. On March 31, the company accrued interest earned on the note.
j. On March 31. the company adjusted for uncollectible accounts, based on an aging analysis (below). Allowance for Doubtful Accounts has an unadjusted credit balance of $1,250.

Number of days Unpaid
Total 0-30 31-60 61-90 Over 90
Customer
Alabama Tourism $200 $120 $70 $10
Bayside Bungalows 450 $450
Others (not shown to save space) 18,100 7300 8900 1200 700
Xciting Xcursions 380 380
Total Accounts Receivable $19,130 $7,800 $8,970 $1210 $1,150
Estimated Uncollectible (X) 3% 10% 20% 40%

Required:
Show how Accounts Receivable, Notes Receivable, and their related accounts would be reported in the current assets section of a classified balance sheet at the end of the quarter on March 31.