To address the requirements, we need to systematically perform the necessary calculations and accounting entries related to accounts receivables and the allowance for doubtful accounts.
### 1) Calculate the Estimated Bad Debts
First, we need to determine the total accounts receivable for each aging category:
#### Total Aging Analysis
1. **Not yet due**
- A Agency: Rs. 50,000
- B Agency: Rs. 70,000
- C Agency: Rs. 30,000
- D