Blossom Company has accounts receivable of W107,000 at March 31, 2020. Credit terms are 2/10,n/30. At March 31, 2020, there is a#1,300 credit balance in Allowance for Doubtful Accounts prior to adjustment. The company uses the percentage-of-receivables basis for estimating uncollectible accounts. The company's estimate of bad debts is shown below. Balance, March 31 Estimated Percentage Uncollectible Age of Accounts 2020 2019 Current W68,000 W75,000 3% 21,900 8,000 5% 1-30 days past due 31-90 days past due 9,500 2,400 25% Over 90 days past due 7,600 1,100 50% 107,000 186,500 (b) Prepare the adjusting entry at March 31, 2020, to record bad debt expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Mar. 31