13. Each December 31, Charity Company ages its accounts receivable to determine the amount of its adjustment for bad debts. At the end of this year, management estimated that $56,900 of the accounts receivable balance would be uncollectible. The Allowance for Doubtful Accounts account had a credit balance of $4,200. Prepare the adjusting journal entry that Charity Company should make on December 31 of the current year, to estimate bad debts expense.