At December 31, 2018, the trial balance of Jordan Company contained the following accounts before adjustment: Debit Credit Accounts Receivables $1,500,000 Allowance for Doubtful accounts S 400 Sales Revenue 16,800,000 At December 31, 2018, a company saging schedule to estimate uncollectable accounts receivable at year end 0-30 31-60 61-90 91-120 over 120 $1,250,000$120,000 $30,000 $40,000 Accounts Receivables Uncollectable % Estimated Bad Debts $60,000 10% 2 5% BX Instructions Joumalize the adjusting entry for bad debts at December 31, 2018 Instructions Journalize the adjusting entry for bad debts at December 31.2018. Bad Debt Expense Allowance for doubtful 25,200 25,200 Allowance for doubtful Bad Debt Expense 25,200 25,200 25,600 Bad Debt Expense Allowance for doubtful 25,600 25,600 Allowance for doubtful Bad Debt Expense 25,600