Dagon Company has accounts receivable of $68,700 at March 31, 2022. Credit terms are 2/10, n/30. At March 31, 2022, there is a $2,100 debit 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: March 31 Estimated % Age of Accounts Current 2022 Uncollectible. $47,000 2% 1-30 days past due $10,500 4% 31-90 days past due $7,800 20% Over 90 days past due $3,400 45% $68,700 A) What is the amount of estimated uncollectible accounts based on the data above? B) What is the adjusting journal entry for bad debt for March of 2022? You may omit journal entry descriptions.