Dagon Company has accounts receivable of $83,150 at March 31, 2022. Credit terms are 2/10, n/30. At March 31, 2022, there is a $1,300 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 1-30 days past due 31-90 days past due 2022 Uncollectible $62,000 2% $15,800 5% $3,500 18% Over 90 days past due t $1.850 35% $83,150 A) What is the amount of estimated uncollectible accounts based on the data above? B) What is the adjusting journal entry for bad debt expense for March of 2022? You may omit journal entry descriptions.