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.

Age Interval	Balance	Estimated Uncollectible Accounts Percent	Estimated Uncollectible Accounts Amount
Not past due	$908,000	1/2%	$4,540
1-30 days past due	99,900	2	1,998
31-60 days past due	45,400	9	4,086
61-90 days past due	32,700	17	5,559
91-180 days past due	23,600	40	9,440
Over 180 days past due	17,300	65	11,245
Total	$1,126,900		$36,868

Assume that the allowance for doubtful accounts for Outlaw Bike Co. had a debit balance of $6,635 as of December 31.

Journalize the adjusting entry for uncollectible accounts as of December 31. If an amount box does not require an entry, leave it blank.

Date	Account	Debit	Credit
Dec. 31	Accounts PayableAccounts ReceivableAllowance for Doubtful AccountsBad Debt ExpenseSales	- Select -	- Select -
	Accounts PayableAccounts ReceivableAllowance for Doubtful AccountsBad Debt ExpenseSales	- Select -	- Select -