Elegant Linens uses the balance sheet aging method to account for uncollectible debt on receivables. The following is the past$-$due category information for outstanding receivable debt for $2021.$Past Due $0-30$ days $31-90$ days Over $90$ daysAR Amount $$232,000$ $$129,000$ $$100,400$ $$461,400$Percent Uncollectible $8\%17\%31\%$Total UncollectibleBefore the Bad Debt adjustment the Allowance of Doubtful Accounts has a debit balance of $$565$Journalize the necessary Adjusting Entry for December $31$