Not past due	$640,000	3/4	%		$4,800
1-30 days past due	70,400	3			2,112
31-60 days past due	32,000	7			2,240
61-90 days past due	23,000	14			3,220
91-180 days past due	16,600	38			6,308
Over 180 days past due	12,200	65			7,930
Total	$794,200				$26,610

Assume that the allowance for doubtful accounts for Outlaw Bike Co. had a debit balance of $4,790 as of December 31.

Journalize the adjusting entry for uncollectible accounts as of December 31. If an amount box does not require an entry, leave it blank.

Dec. 31