Elegant Linens uses the balance sheet aging method to account for uncollectlble debt on recelvables. The following is the past$-$due category information for outstanding recelvable debt for $2021.$

Past Due

AR Amount

Percent Uncollectible

Total Uncollectlble

$0-30$ days

$31-90$ days

$$232,000$

$8\%$

Over $90$ days

Before the Bad Debt adjustment the Allowance of Doubtful Acoounts has a debit balance of $$565$

Journalize the necessary Adjusting Entry for December $31$