I just need part b please

Marshall Ltd. has an Accounts Receivable amount of $393,600 and an unadjusted credit balance in Allowance for Doubtful Accounts of $8,500 at March 31. The company's accounts receivable and percentage estimates of its uncollectible accounts are as follows: Number of Days Outstanding 0-30 31-60 61-90 Over 90 Total Accounts Receivable $282,000 53,800 34,800 23,000 $393,600 Estimated Percentage Uncollectible 2% 10% 30% 50% (a) Your answer is correct. Prepare an aging schedule to determine the total estimated uncollectibles at March 31. Age of Accounts Amount % Estimated Uncollectible $ 5640 0-30 days $282,000 2% 5380 31-60 days 53,800 10% 61-90 days 10440 34.800 30% 11500 Over 90 days 23,000 50% $ 32960 e Textbook and Media List of Accounts Attempts: 1 of 3 used (b) Prepare the adjusting entry at March 31 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 for the amounts.) Debit Credit Date Account Titles and Explanation Mar. 31