My question is what exactly the T-Account should look like (at bottom)

At December 31, 2018, before any year-end adjustments, the Accounts Receivable balance of TM Manufacture, Inc., is $360,000. The Allowance for Uncollectible Accounts has a(n) $26,900 credit balance. TM Manufacture prepares the following aging schedule for Accounts Receivable: Click the icon to view the aging schedule.) Read the requirements 0 Data Table Requirement 1. Based on the aging of Accounts Receivable, is the unadjusted balance of the allowance account adequate? Too high? Too low? First, calculate a revised allowance for uncollectible accounts amount and the adjusting entry amount. (Round to the nearest dollar.) Age of Accounts Total Balance $360,000 Estimated uncollectible 1-30 Days $140,000 31-60 Days $110,000 3.0 % 61-90 Days $70,000 Over 90 Days $40,000 60.0 % 0.5% 8.0 % Allowance for Uncollectible Accounts: Credit balance needed 1-30 S 700 31-60 3,300 61-90 5,600 Over 90 24,000 Subtotal $ 33,600 Less: Unadjusted balance (26.900) $ 6,700 Adjusting entry amount Print Done 33,600. The current balance is The credit balance at December 31 in Allowance for Uncollectible Accounts should be $ $ 26,900. Thus, the current balance of the allowance account is too low. Requirement 2. Make the entry required by the aging schedule. Prepare a T-account for the allowance. First, make the entry required by the aging schedule. (Record debits first, then credits. Exclude explanations from any journal entries.) Date Credit Journal Entry Accounts Uncollectible-Account Expense Allowance for Uncollectible Accounts Debit 6,700 Dec 31 6,700 Now, prepare a T-account for the allowance. Allowance for Uncollectible Accounts Bal before adj 26900 4700 Adj entry Bal after adj Bal after adj 0 31600