Assuming that Allowance for Doubtful Accounts has a debit balance of $2,600 and that uncollectible accounts are determined to be $36,400 by aging the accounts, record the adjusting entry at December 31. (Credit account titles are automaticaly indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Debit Credit Date Account Titles and Explanation Dec. 31