During the year. Bears Inc, recorded credit sales of $680,000. Before adjustments at year-end, Bears has accounts receivable of $360,000, of which $60,000 is past due, and the allowance account had a credit balance of $2,800. Using the aging of receivables method, what would be the adjustment assuming Bears expects it will not collect 5% of the amount not yet past due and 26% of the amount past due? A Bad Debt Expense Allowance for Uncollectible Accounts 8. Bad Debt Expense Allowance for Uncollectible Accounts c. Bad Debt Expense Allowance for Uncollectible Accounts p. Allowance for Uncollectible Accounts Bad Debt Expense 30, 600 30, 600 33, 400 33, 400 27,800 27,800 27,800 27,800