Number of Days Past Due Not Yet Due 61-90 Over 90 Customer 1-30 $10,400 31-60 $11,400 Anders Blake Total $ 21,800 42,000 56,100 34,400 131,600 $285,900 $ 42,000 15,400 Coulson 6,200 $34,500 Deleon Others 94,700 $152,100 17,100 $33,700 14,400 $25,800 $34,400 5,400 $39,800 $34,500 Estimated Percentage Uncollectible 2% 5% 13% 24% 55% Total Estimated Bad Debts $ 38,251 $ 3,042 $ 1,685 $ 3,354 $ 8,280 $21,890 At December 31, 2020, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $12,900. Journalize and post the adjusting entry for bad debts at December 31, 2020. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles Debit Credit Bad Debt Expense Allowance for Doubtful Accounts