Erickson Company had a $300 credit balance in Allowance for Doubtful Accounts at December 31, 2014, before the current year's provision for uncollectible accounts. An aging of the accounts receivable revealed the following:

Prepare the adjusting entry on December 31, 2014, to recognize bad debts expense.

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Estimated Percentage Uncollectible Current Accounts 1-30 days past due 31-60 days past due 61-90 days past due Over 90 days past due Total Accounts Receivable $170,000 15,000 12,000 15 30 5,000 9,000 $211,000