4. [The following information applies to the questions displayed below.] On December 31, Jarden Company's Allowance for Doubtful Accounts has an unadjusted credit balance of $15,500. Jarden prepares a schedule of its December 31 accounts receivable by age.

Accounts Receivable	Age of Accounts Receivable	Expected Percent Uncollectible
$ 820,000	Not yet due	1.15%
328,000	1 to 30 days past due	1.90
65,600	31 to 60 days past due	6.40
32,800	61 to 90 days past due	32.25
13,120	Over 90 days past due	67.00

4a. Prepare the adjusting entry to record bad debts expense at December 31. (Round percentage answers to nearest whole percent. Do not round intermediate calculations.)

Date	General Journal	Debit	Credit
December 31	Bad debts expense
	Allowance for doubtful accounts