Entry for Uncollectible Accounts Outlaw Bike Co. Is a wholesaler of motorcycle supplies. An aging of the company's accounts recelvable on December 31 and a historical uncollectible accounts in each age category are given below. Estimated Uncollectible Accounts Percent Balance Estimated Uncollectible Accounts Amount 1/2 % $680,000 74,800 34,000 $3,400 2,992 Age Interval Not past due 1-30 days past due 31-60 days past due 61-90 days past due 91-180 days past due Over 180 days past due 4 6 2,040 24,500 15 3,675 7,080 17,700 12,900 40 65 8,385 Total $843,900 $27,572 Assume that the allowance for doubtful accounts for Outlaw Bike Co. had a debit balance of $4,965 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