Casilda Company uses the aging approach to estimate bad debt expense. The ending balance of each account receivable is aged on the basis of three periods as follows: (1) not yet due exist51, 200, (2) up to 180 days past due, exist14, 200, and (3) more than 180 days past due, exist4, 400. Experience has shown that for each age group, the average loss rate on the amount of due to is (1) 2 percent, (2) 12 percent, and (3)31 percent, respectively. At December 31, end of the current year, the Allowance for Doubtful Accounts balance is exist100 (credit) before the end-of period adjusting entry is made Required: 1. Prepare the appropriate bad debt experience adjusting journal only for the current year. (If no entry is required for a transaction event, select "No journal entry required" in the first account field.)