H55 Corporation has accounts receivable of $98,100 at March 31,2022 . An analysis of the accounts shows these amounts. Credit terms are n/30. At March 31, 2022, there is an unadjusted $2,600 credit balance in Allowance for Doubtful Accounts. The company uses the percentage of receivables by age category for estimating uncollectible accounts H55 's estimates of bad debts are as shown below. Prepare an aging schedule to determine the total estimated uncollectibles accounts at March 31, 2022. Prepare the adjusting entry at March 31, 2022, to record bad debts expense. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)