B. Speedy Bicycle Company uses the Aging of Accounts Receivable Method to estimate bad debts expense. Speedy has this aging schedule at the end of Year 5: # Category Estimated Amount Uncollectible 0-30 days 31-60 days 61-90 days Over 90 days Estimated Ending Balance in Allowance For Doubtful Accounts Balance Estimated Percentage Uncollectible $300,000 2% 225,000 4% 60,000 5% 75,000 10% $650,000 Speedy already has a $4,500 credit balance in the Allowance for Doubtful Accounts. Please show the necessary adjusting journal entry at year-end, December 31, Year 5