From inception of operations to December 31, 2017, Headland Corporation provided for uncollectible accounts receivable under the allowance method. The provisions are recorded, based on analyses of customers with different risk characteristics. Bad debts written off were charged to the allowance account; recoveries of bad debts previously written off were credited to the allowance account, and no year-end adjustments to the allowance account were made. Headlands usual credit terms are net 30 days. The balance in Allowance for Doubtful Accounts was $141,900 at January 1, 2017. During 2017, credit sales totaled $9,030,100, the provision for doubtful accounts was determined to be $90,301, $90,301 of bad debts were written off, and recoveries of accounts previously written off amounted to $18,290. Headland installed a computer system in November 2017, and an aging of accounts receivable was prepared for the first time as of December 31, 2017. A summary of the aging is as follows.

Based on the review of collectibility of the account balances in the prior to 1/1/17 aging category, additional receivables totaling $58,800 were written off as of December 31, 2017. The 84% uncollectible estimate applies to the remaining $93,100 in the category. Effective with the year ended December 31, 2017, Headland adopted a different method for estimating the allowance for doubtful accounts at the amount indicated by the year-end aging analysis of accounts receivable.

Prepare the journal entry for the year-end adjustment to the Allowance for Doubtful Accounts balance as of December 31, 2017. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

Classification by Month of Sale November December 2017 July-October January-June Prior to 1/1/17 Balance in Each Category $1,110,400 660,900 422,300 151,900 $2,345,500 Estimated % Uncollectible 2% 10% 24% 84% HEADLAND CORPORATION Analysis of Changes in the Allowance for Doubtful Accounts For the Year Ended December 31, 2017 Balance at January 1, 2017 141900 Provision for doubtful accounts 90301 Recovery in 2017 of bad debts written off previously 18290 250491 Less Less Write-offs for 2017 T -149101 Balance at December 31, 2017 before change in accounting estimate T 101390 Increase due to change in accounting estimate during 2017 T 166464 Balance at December 31, 2017 adjusted 267854 Computation of Allowance for Doubtful Accounts at December 31, 2017 Aging Category Balance % Doubtful Accounts Nov-Dec 2017 1110400 $ 22208 July-Oct 660900 66090 Jan-June 422300 101352 Prior to 1/1/17 T 99 78204 J% 267854 Account Titles and Explanation Debit Credit