JARDEN company has credit sales of $ 2,200,000 for year 2017. On December 31,2017 ,the company s Allowance for doubtful accounts has an unadjusted credit balance of $ 14,560. Jarden prepares a schedule of its December 31,2017,accounts receivable by age. On the basis of past experience ,it estimates the percent of receivables in each age category that will become uncollectible.This information is summarized here. December 31,2017 accounts receivable 440,000 age of acc rec not yet due excepted % uncollectable 1.20 % 176,000 age of acc receivable 1 to 30 days past due , 1.95 35,200 ,31 to 60 days past due ,6.45 17,600 ,61 to 90 days past due ,32.50 3,520,over 90 days past due ,67.00 Estimate the required balance of Allowance for Doubtful accounts at December 31,2017,using the aging of accounts receivable method.

Prepare the adjusting entry to record bad debts expense at December 31,2017.