On December 31, Jarden Company's Allowance for Doubtful Accounts has an unadjusted credit balance of $16,000. Jarden prepares a schedule of its December 31 accounts receivable by age

Accounts Receivable	Age of Accounts Receivable	Expected Percent Uncollectible
$ 880,000	Not yet due	1.15%
352,000	1 to 30 days past due	1.90
70,400	31 to 60 days past due	6.40
35,200	61 to 90 days past due	32.25
14,080	Over 90 days past due	67.00

2. Make the adjusting entry to record bad debts expense at December 31. (Round percentage answers to nearest whole percent. Do not round intermediate calculations.)

Journal entry worksheet Note: Enter debits before credits