13. The Open Accounts Receivable aging is as follows for December 31, 2008: Current 1-30 31-60 61-90 over 90 days 75000 38000 15000 8000 12000 Using the following estimated percentage uncollectible Current 3% 1-30 days past due 8% 31-90 days past due 27% Over 90 days 52% Calculate the estimated uncollectible Assuming there is a debit balance in Allowance for Doubtful Accounts of $1,712. Prepare the adjusting entry at December 31, 2008 to record bad debt expense