0. Suppose your company has accounts receivable of $186,000 as of March 31: analysis of the accounts shows the following: Balance as of Estimated Month of Sale March 31s Uncollectible % March $85,000 4% February $37,000 13% January $38,000 22% Prior to January $26.000 53% Totals 186,000 Credit terms are 2/10, n/30. At March 31", Allowance for Doubtful Accounts has a credit balance of $4,300 prior to adjustment. Prepare the adjusting entry at March 31" to record "bad debts" expense, and the allowance for doubtful accounts contra asset, using the "aging, percentage of receivables" method