A company has the following aging of accounts receivable schedule: Receivable amount Estimated Percentage Uncollectible 100,000 2% Age Group Not yet due 0-60 days past due 61-120 days past due 120+ days past due 75,000 7% 40,000 10% 10,000 30% Prepare the adjusting journal entry to record bad debt expense assuming the balance in Allowance for Uncollectible Accounts is a $2,500 credit balance