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Casilda Company uses the aging method to estimate bad debt expense. Casilda estimates that 4% of receivables that are not yet due, 12% of receivables that are up to 180 days past due, and 31% of receivables that are more than 180 days past due will be uncollectible. The company currently has $51,600 of accounts receivable that are not yet due, $14,500 that are up to 180 days past due, and $4,300 that are more than 180 days past due. At December 31, the end of the current year, the Allowance for Doubtful Accounts balance is $100 (credit) before the end-of-period adjusting entry is made. Required: 1. Prepare the appropriate bad debt expense adjusting entry for the current year. 2. Show how gross accounts receivable, the allowance for doubtful accounts, and net accounts receivable should be shown on the December 31 balance sheet. Answer is not complete. Complete this question by entering your answers in the tabs below. Show how the various accounts related to accounts receivable should be shown on the December 31 , current year, balance sheet. (Amounts to be deducted should be indicated by a minus sign.)