Ayayai Corp. had a $300 credit balance in Allowance for Doubtful Accounts at December 31, 2022, before the current year's provision for uncollectible accounts. An aging of the accounts receivable revealed the following: Estimated Percentage Uncollectible Current Accounts $100,000 1 % 1-30 days past due 15,000 4 % 31-60 days past due 13,000 6 % 61-90 days past due 7,900 18 % Over 90 days past due 9,200 35 % Total Accounts Receivable $145,100 Prepare the adjusting entry on December 31, 2022, to recognize bad debts expense. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit