Entry for Uncollectible Accounts Easy Rider International is a wholesaler of motorcycle supplies. An aging of the company's accounts receivable on December 31, 20Y3, and a historical analysis of the percentage of uncollectible accounts in each age category are as follow Age Interval Not past due 1-30 days past due 31-60 days past due 61-90 days past due 91-180 days past due Over 180 days past due Balance $2,362,500 1,050,000 157,500 70,000 35,000 17,500 3,692,500 Percent Uncollectible 2% 16 50 81 Assume that the allowance for doubtful accounts for Easy Rider International had a negative balance of $(36,065) as of December 31, 20Y3. Illustrate the effects of the adjustment for uncollectible accounts as of December 31, 20Y3, on the accounts and financial statements f no account or activity is affected, select "No effect" from the dropdown list and leave the corresponding number entry box blank. Enter account decreases and cash outflows as negative amounts. Balance Sheet Statement of Cash Flows Assets Liabilities +Stockholders' Equity Allowance for doubtful accounts + No effect No effect +Retained earnings Dec. 31. Statement of Cash Flows Income Statement No effect Bad debt expense