Book.com had the following balances on December 31, 2018, before the year-end adjustments: (Click the icon to view the balances and accounts receivable aging schedule.) Journalize Book's entry to adjust the allowance account to its correct balance on December 31, 2018. (Record debits first, then credits. Exclude explanations from any journal entries.) Journalize the adjustment to bring the allowance account to its correct balance. Journal Entry A Data Table Date Accounts Debit Credit December 31 Allowance for uncollectible accounts Accounts receivable Bal 101,000 The aging of receivables yields these data: Bal 2,000 1-30 Days $67,000 x 2% 31-60 Days $19,000 x 4% Age of Accounts 61-90 Over 90 Days Days $11,000 $4,000 x 7% x 45% Total Receivables $101,000 Accounts receivable Estimate.percentage uncollectible....... Print Done