Ivanhoe Company has accounts receivable of $175,000 at September 30, 2021. An analysis of the accounts shows the following: Month of Sale September August July April, May, and June Balance $123.000 26.000 15,000 11.000 $175,000 Credit terms are 2/10./30. The unadjusted balance in the Allowance for Doubtful Accounts on September 30, 2021, is $1,520 debit. The company uses an aging schedule to estimate uncollectible accounts. The company's percentage estimates of bad debts are as follows: Estimated % Uncollectible Number of Days Outstanding 0-30 31-60 61-90 Over 90 1% 10% 25% 60% Prepare an aging schedule to determine the total estimated uncollectible accounts at September 30, 2021. Age of Accounts Amount Estimated Uncollectible $ 0-30 days outstanding $123,000 1% 31-60 days outstanding 26,000 10% 61-90 days outstanding 15,000 25% Over 90 days outstanding 11,000 60% $ What is the carrying amount of the accounts receivable at September 30, 2021? Carrying amount $ $ List of Accounts Prepare the adjusting entry at September 30 to record bad debt expense. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Sept. 30 Credit I (To record estimate of uncollectible accounts.)