How would I journalize the bad debts?

Presented below is an aging schedule for Martinez Corp. at December 31, 2021 Number of Days Past Due Not Yet Customer Total Due 1-30 31-60 61-90 Aneesh $ 23,700 $9,300 $14,400 Bird 32,300 $32,300 Cope 47,100 5,000 4,800 $37,300 DeSpears 41,600 $41,600 Others 117,700 71,000 34,100 12,600 $262,400 $108,300 $48,200 $27,000 $37,300 $41,600 3% Estimated percentage uncollectible 7% 11% 24% 63% Total estimated bad debts $44,753 $3,249 $3,374 $2,970 $8,952 $26,208 At December 31, 2021, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $7.700. A Over 90 Journalize the adjusting entry for had debits at December 31, 2021. (Credit account titles are automatically indented when amount is entered. Do not identy Account Titles and Explanation Debit Credit