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 Percent Estimated Uncollectible Accounts Amount Age Interval Balance Not past due 3/4 % $3,420 $456,000 50,200 1-30 days past due 4 2,008 31-60 days past due 22,800 9 2,052 61-90 days past due 16,400 17 2,788 91-180 days past due 11,900 40 4,760 Over 180 days past due 8,700 75 6,525 Total $566,000 $21,553 Assume that the allowance for doubtful accounts for Outlaw Bike Co. had a debit balance of $3,880 as of December 31. Journalize the adjusting entry for uncollectible accounts as of December 31. Dec. 31