Cullumber Company has accounts receivable of $92,700 at March 31, 2022. Credit terms are 2/10, n/30. At March 31, 2022, there is a $2,196 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 estimates of bad debts are as shown below. Balance, March 31 Estimated Percentage Age of Accounts 2022 2021 Uncollectible Current $60,300 $67,720 2% 1-30 days past due 14,100 7,600 31-90 days past due 10,800 2,580 Over 90 days past due 7,500 1,120 $92,700 $79,020 Determine the total estimated uncollectibles at March 31, 2022. Total estimated uncollectibles Prepare the adjusting entry at March 31, 2022, to record bad debt expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Click if you would like to Show Work for this question: Open Show Work