Blossom Company has accounts receivable of $191,000 at September 30, 2021. An analysis of the accounts shows the following: Month of Sale September Balance $135,000 28,000 16,000 August July April, May, and June 12,000 $191,000 Credit terms are 2/10./30. The unadjusted balance in the Allowance for Doubtful Accounts on September 30, 2021, is $2.260 debit. The company uses an aging schedule to estimate uncollectible accounts. The company's percentage estimates of bad debts are as follows: Number of Days Outstanding Estimated % Uncollectible 0-30 1% 31-60 10% 61-90 25% Over 90 60% Prepare an aging schedule to determine the total estimated uncollectible accounts at September 30, 2021. Age of Accounts Amount Estimated Uncollectible % 0-30 days outstanding $135.000 1% $ 31-60 days outstanding 28,000 10% 61-90 days outstanding 16.000 25% Over 90 days outstanding 12.000 60% A What is the carrying amount of the accounts receivable at September 30, 2021? Carrying amount Prepare the adjusting entry at September 30 to record bad debt expense. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit Sept. 30 (To record estimate of uncollectible accounts.)