Erickson Company had a $400 credit balance in Allowance for Doubtful Accounts at December 31, 2019, before the current year's provision for uncollectible accounts. An aging of the accounts receivable revealed the following: Estimated Percentage Uncollectible 3% 6% 12% 30% Current Accounts $140,000 1-30 days past due 15.000 31-60 days past due 12.000 61-90 days past due 5,000 Over 90 days past due 7.000 Total Accounts $179.000 Receivable Instructions (a) Prepare the adjusting entry on December 31, 2019, to recognize bad debts expense. (b) Assume the same facts as above except that the Allowance for Doubtful Accounts account had a $400 debit balance before the current year's provision for uncollectible accounts. Prepare the adjusting entry for the current year's provision for uncollectible accounts