Net Zero Products, a wholesaler of sustainable raw materials, prepares the following aging of receivables analysis.

Total Days Past Due

$01$ to $3031$ to $6061$ to $90$ Over $90$

Accounts receivable $ $129,000$ $ $84,000$ $ $22,000$ $ $9,000$ $ $6,000$ $ $8,000$

Percent uncollectible $1\%3\%5\%8\%11\%$

Estimate the balance of the Allowance for Doubtful Accounts using the aging of accounts receivable method.

Prepare the adjusting entry to record bad debts expense assuming the unadjusted balance in the Allowance for Doubtful Accounts is a $$1,400$ credit.