3. Assume instead that Chipman uses the aging of accounts receivable method and estimates that $75 of its Accounts Receivable will be uncollectible. Prepare the year-end adjusting journal entry for recording Bad Debt Expense. Also, assume Chipman's year-end unadjusted balance in Chipman's Allowance for Doubtful Accounts was a debit balance of S36. (If no entry is required for a transactionlevent, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet Record the adjusting entry for bad debts using the aging of accounts receivable method. Note: Enter debits before credits. ransaction General Journal Debit Credit Record entry Clear entry View general journal