Bellevue Corporation has accounts receivable of $93,900 at March 31, 2018. An analysis of the accounts shows these amounts. Month of Sale March (current) February (1 - 30 days past due) December and January (31 - 90 days past due) (over 90 days past due) Balance, March 31 2018 2017 $65,300 $73,900 11,400 7,400 9,700 2,600 7,500 1,100 $93,900 $85,000 Credit terms are 2/10,n/30. At March 31, 2018, there is an unadjusted $2,600 credit balance in Allowance for Doubtful Accounts. The company uses the percentage of receivables by age category for estimating uncollectible accounts Bellevue's estimates of bad debts are as shown below. Estimated Percentage Uncollectible 2% Age of Accounts Current 1-30 days past due 31-90 days past due Over 90 days past due 6% 30% 50% (b) Prepare the adjusting entry at March 31, 2018, to record bad debts expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Debit Credit Date Account Titles and Explanation Mar. 31