Bramble Corp. had a $300 credit balance in Allowance for Doubtful Accounts at December 31, 2022, before the current year's provision for uncollectible accounts. An aging of the accounts receivable revealed the following: Estimated Percentage Uncollectible 1 % 3 % 596 Current Accounts 1-30 days past due 31-60 days past due 61-90 days past due Over 90 days past due Total Accounts Receivable $180,000 18.000 11,500 7.700 10,000 $227,200 18 % 30 % (a) Prepare the adjusting entry on December 31, 2022, to recognize bad debts expense. (Credit account titles are automatically Indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit