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Blue Spruce Corp. has the following transactions related to notes receivable during the last 2 months of the year. The company does not make entries to accrue interest except at December 31. Nov. 1 Loaned $69.000 cash to C. Bohr on a 12-month, 10% note. Dec. 11 Sold goods to K. R. Pine, Inc., receiving a $4,050, 90-day, 8% note. Received a $12,000, 180-day, 9% note to settle an open account from A. Murdock. Accrued interest revenue on all notes receivable. 16 31 Journalize the transactions for Blue Spruce Corp. (Omit cost of goods sold entries.) (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. Use 360 days for calculation. Round intermediate calculations to 5 decimal places, es. 15.25127 and final answers to decimal places.e.g. 5,275.) required, select "No Entry for the account titles and enter for the amounts. Use 360 days for calculation. Round intermediate calculations to 5 decimal places, eg. 15.25127 and final answers to decimal places, eg. 5,275.) Date Account Titles and Explanation Debit Credit Presented below is an aging schedule for Skysong, Inc. at December 31, 2021. Number of Days Past Due Customer Not Yet Due Over 90 61-90 1-30 $11,400 31-60 $13,900 Aneesh Bird Cope DeSpears Others Total $ 25,300 35,500 55,300 35.000 125,400 $276,500 $ 35,500 5,500 5,700 $44.100 $35,000 14,000 $27.900 $44,100 95,400 $136,400 3% $4,092 16,000 $33,100 7% $ 2,317 Estimated percentage uncollectible Total estimated uncollectibles 12% 24% $35,000 60% $21.000 $ 41,341 $3,348 $ 10,584 At December 31, 2021, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $11,600. (a) (a) Journalize the adjusting entry for bad debts at December 31, 2021. (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.) Date Account Titles Debit Credit Post the adjusting entry for bad debts at December 31, 2021 Bad Debt Expense Allowance for Doubtful Accounts Post the adjusting entry for bad debts at December 31, 2021. Bad Debt Expense Allowance for Doubtful Accounts