Imperial Bikes Co, is a wholesaler of motorcycle supplies. An aging of the company's accounts receivable on December 31, 2014, and a historical analysis of the percentage of uncollectible accounting in each age category are given below. Assume that the allowance for doubtful accounts for Imperial Bikes Co. had a debit balance of exist5, 315 as of December 31, 2014. Journalize the adjusting entry for uncollectible accounts as of December 31, 2014