Number of Days Outstanding

	Total	0-30	31-60	61-90	91-120	Over 120
Accounts Receivable	550,000	379,000	92,000	47,000	20,000	12,000
% Uncollectible		1%	4%	5%	8%	11%
Estimated Bad Debits	$12740	$3790	$3680	$2350	$1600	$1320

Prepare the year-end adjusting journal entry to record the bad debts using the aged uncollectible accounts receivable determined above. Assume the unadjusted balance in Allowance for Doubtful Accounts is a $4,200 debit. (List debit entry before credit entry. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) eTextbook and Media Assistance Used List of Accounts Assistance Used Attempts: 1 of 15 used