Entry for Uncollectible Accounts Outlaw Bike Co. is a wholesaler of motorcycle supplies. An aging of the company's accounts receivable on December 31 and a historical analysis of the percentage of uncollectible accounts in each age category are given below Estimated Uncollectible Accounts Amount Estimated Uncollectible Age Interval Not past due 1-30 days past due 1-60 days past due 61-90 days past due 91-180 days past due Over 180 days past due Total Balance Accounts Percent $892,000 285,000 101,000 63,000 43,100 17,700 1,401,800 0.75 % 1.00 8.00 16.00 0,00 $6,690 2,850 8,080 10,080 21,550 14,160 63,410 80.00 Assume that the allowance for doubtful accounts for Outiaw Bike Co. had a debit balance of $5,140 as of December 31. Journalize the adjusting entry for uncollectible accounts as of December 31 Dec. 31