At the end of the year, a company has the following accounts receivable and estimates of uncollectible accounts:

1. Accounts not yet due = $76,000: Estimated uncollectible = 7%

2. Accounts 1-30 days past due =$39,000' estimated uncollectible = 25%

3. accounts more than 30 days past due = $7,000; estimated uncollectible = 45%

Record the year-end adjustment for uncollectible accounts, assuming the current balance of the Allowance for Uncollectible accounts is (1,800 (debit)

Record the bad debt expense