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 Age Interval Balance Not past due $864,000 Accounts Percent 3/4 % 1-30 days past due 95,000 2 31-60 days past due 43,200 7 61-90 days past due 31,100 18 91-180 days past due 22,500 41 Over 180 days past due 16,400 75 Total $1,072,200 Estimated Uncollectible Accounts Amount $6,480 1,900 3,024 5,598 9,225 12,300 $38,527 Assume that the allowance for doubtful accounts for Outlaw Bike Co. had a debit balance of $6,935 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. Dec. 31 88