On December 31, Jarden Company's Allowance for Doubtful Accounts has an unadjusted credit balance of $14,500. Jarden prepares a schedule of its December 31 accounts receivable by age. Accounts Receivable $ 830,000 254,000 86,000 38,000 12,000 Expected Percent Age of Accounts Receivable Uncollectible Not yet due 1.25% 1 to 30 days past due 2.00 31 to 60 days past due 6.50 61 to 90 days past due 32.75 Over 90 days past due 68.00 2. Prepare the adjusting entry to record bad debts expense at December 31. Journal entry worksheet