2 / 2 le Pango's accounts receivable ledger provides the following aged trial balance at December 31, 2021: Customer 0-30 days 31-60 days 61-90 days +90 days Total Anderson $ 1,500 $ 250 $ 1,750 Guest 790 $ 220 1,010 Logan 500 2,750 3,250 Piquette 12,000 8,600 $1,400 22,000 Tembrall 975 975 Zaperniak 1,000 1,000 $ 16,265 $ 9,320 $1,400 $3,000 $ 29,985 The related general ledger account balances are: Accounts Receivable (control account)........ Allowance for Doubtful Accounts ........ $ 29,985 Debit 900 Debit Pango estimates that the estimated percentage of uncollectible accounts are as follows: accounts between 0 and 30 days, 1%; accounts between 31 and 60 days, 3%; accounts between 61 and 90 days, 5%; and accounts over 90 days old, 20%. Instructions Prepare the adjusting entry to record the current year's bad debt expense