Jarden Company has credit sales of $3.6 million for year 2013. On December 31, 2013, the company's Allowance for Doubtful Accounts has an unadjusted credit balance of $14,500. Jarden prepares a schedule of its December 31, 2013, 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, 2013 Accounts Receivable Age of Accounts Receivable Not yet due Expected Percent Uncollectible $830,000 1.25% 254,000 1 to 30 days past due 2.00 86,000 31 to 60 days past due 6.50 38,000 12,000 61 to 90 days past due Over 90 days past due 32.75 68.00 2. Prepare the adjusting entry to record bad debts expense at December 31, 2013. View transaction list Journal entry worksheet < 1 Record estimated bad debts. Note: Enter debits before credits. Date Dec 31 General Journal Debit Credit Record entry Clear entry View general journal