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 Estimated Uncollectible Age Interval Balance Accounts Percent Accounts Amount Not past due $844,000 1/2 % $4,220 1-30 days past due 92,800 2 1,856 31-60 days past due 42,200 6 2,532 61-90 days past due 30,400 14 4,256 91-180 days past due 21,900 38 8,322 Over 180 days past due 16,000 65 10,400 Total $1,047,300 $31,586 Assume that the allowance for doubtful accounts for Outlaw Bike Co. had a debit balance of $5,685 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. Bad Debt Expense Dec. 31 88 Allowance for Doubtful Accounts