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 $626,000 1/2 % $3,130 1-30 days past due 68,900 4 2,756 31-60 days past due 31,300 6 1,878 61-90 days past due 22,500 14 3,150 91-180 days past due 16,300 39 6,357 Over 180 days past due 11,900 75 8,925 Total $776,900 $26,196 Assume that the allowance for doubtful accounts for Outlaw Bike Co. had a debit balance of $4,715 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