Current Accounts 1-30 days past due 31-60 days past due 61-90 days past due Over 90 days past doo Total Accounts Receivable $130,000 16,500 10,000 6,300 9,100 $171,900 Estimated Percentage Uncollectibles 1% 4% 6% 20% 35 Prepare the adjusting entry on December 31, 2022, to recognize bad debts expenut. (Credit account tities are automatically indented when the amount is enteret. Done indent manually.) Account Titles and Explanation Credit Bad Debt Expense 7305 Allowance for Doubtful Accounts 730 Assume the same facts as above except that the Allowance for Doubtful Accounts account had a $300 debit balance before the current year's provision for uncollectible accounts Prepare the adjusting entry for the current year's provision for uncollectible accounts. (Credit account titles are automatically indented when the amount is entered Indent manually.) Account Thies and Explomation Debit Crest