just need help with the accounts and titles please. Its really confusing.

Thanks to whoever explains for me.

Over 90 Presented below is an aging schedule for Kingbird, Inc. at December 31, 2021. Number of Days Past Due Not Yet Customer Total Due 1-30 31-60 61-90 Aneesh $ 22.900 $8,800 $14,100 Bird 30.600 $ 30,600 Cope 46.700 5,300 5,300 $36,100 DeSpears 35,500 Others 117.500 73,800 31,600 12.100 $253,200 $109,700 $45.700 $26,200 $36,100 Estimated percentage 396 7% 11% 26% uncollectible Total estimated bad debts $ 41,833 $3.291 $3.199 $2.882 $9,386 $35,500 $35,500 65% $23.075 At December 31, 2021, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $8.200. (21) Journalize the adjusting entry for bad debts at December 31, 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit