Daley Company prepared the following aging of receivables analysis at December $31.$

a$.$ Calculate the estimated balance of Allowance for Doubtful Accounts using aging of accounts receivable.

Estimated balance of allowance for uncollectibles

b$.$ Prepare the adjusting entry to record bad debts expense using the estimate from part a$.$

Assume the unadjusted balance in the Allowance for Doubtful Accounts is a $$3,600$ credit.