At December, 2016 the Accounts Receivable balance of Digital Cable Company Digital Cable Company is $225,000. The Allowance for Bad Debts account has a $20,525 debit balance. Digital Cable Company Digital Cable Company prepares the following aging schedule for its accounts receivable

		Age of Accounts
		1-30 Days		31-60 Days		61-90 Days		Over 90 Days
Accounts Receivable		$65,000		$85,000		$45,000		$30,000
Estimated percent uncollectible		0.50%		3.00%		8.00%		51.00%

journalize the year-end adjusting entry for bad debts on the basis of the aging schedule. Show the T-account for the Allowance for Bad Debts at December 2016

		Age of Accounts
		30-Jan		31-60		61-90		Over 90		Total
		Days		Days		Days		Days		Balance
Accounts Receivable		$65,000		$85,000		$45,000		$30,000		$225,000
Estimated percent uncollectible		0.5%		3%		8%		51%
Estimated total uncollectible		$325		$2,550		$3,600		$15,300		$21,775
Show the T-account for the Allowance for Bad Debts at December 31, 2016.