OBrien Sports and Outdoors reports the following analysis of potential losses in its accounts receivable:

Accounts Age	Balance	Estimated Uncollectible %
Current (not yet due)	$96,000	1.0%
1-30 past due	$64,000	3.5%
31-60 past due	$16,000	12.0%
61-90 past due	$6,500	42.0%
Over 90 days past due	$3,200	67.0%
Total	$185,700

The balance of Allowance for Doubtful Accounts is $200 credit balance on March 31, 2015 prior to adjustments. Prepare the entry to book bad deb.