Aneesh Bird Cope DeSpears Others Customer Estimated Percentage Uncollectible Total Estimated Bad Debts Total $21,500 35,900 58,300 34,500 126,000 $276,200 $41,096 Not Yet Due $ 35,900 6,500 95,200 3% 1-30 $4,128 $10,500 6,500 16,200 Number of Days Past Due 7% 31-60 $11,000 14,600 61-90 $137,600 $33,200 $25,600 $45,300 $34,500 12% $45,300 24% Over 90 $2,324 .$ 3,072 $10,872 $34,500 60% $20,700 SU

Post the adjusting entry for bad debts at December 31, 2021. Post the adjusting entry for bad debts at December 31, 2021