It is January 2^nd, 2016 and you are in charge of estimating the company's bad debt expense for 2015. You need to make an entry as of 12/31 to properly expense the amount of estimated bad debt expense for the year. The company has a debit balance of $2, 950 in the allowance for uncollectible accounts. You ask the Accounts Receivable Clerk to give you an aging of the AR account as of 12/31/2015 form the AR subledger. The controller has reviewed the activity in the AR account over the past year by aging category, and has made the following estimate of the percentage of the balance within each aging category that he believes is collectible