At the end of the current year, a company has Accounts Receivable of $200,000 and an Allowance for Bad Debt with a credit balance of $10,000. The company uses the analysis of receivables method to estimate the Allowance for Bad Debt, which estimated 10% of the total receivables as uncollectible. Journalize the needed adjusting entry for uncollectible accounts: (5 points) Description/Account Debit Credit Illustrate how the above entry(ies) will affect the accounting equation (amounts and direction): Assets Liabilities Owner's Equity