If Allowance for Doubtful Accounts has a credit balance of $$3,100$ in the trial balance, journalize the adjusting entry at December $31,$ assuming uncollectibles are expected to be $10\%$ of accounts receivable. $($Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$

Date

Account Titles and Explanation

Debit

Credit

Dec. $31$

Bad Debt Expense $$

$$

$$

$q,$

$$