On December 31, Jarden Company's Allowance for Doubtful Accounts has an unadjusted credit balance of $15,000. Jarden prepares a schedule of its December 31 accounts receivable by age. Accounts Receivable $ 820,000 328,000 Age of Accounts Receivable Not yet due 1 to 30 days past due Expected Percent Uncollectible 1.25% 2.00 65,600 32,800 13,120 31 to 60 days past due 6.50 61 to 90 days past due Over 90 days past due 32.75 68.00 2. Prepare the adjusting entry to record bad debts expense at December 31. (Round percentage answers to nearest whole percer Do not round intermediate calculations.) View transaction list Journal entry worksheet Record the estimated bad debts. General Journal Debit Credit Note: Enter debits before credits. Date December 31 Record entry Clear entry View general journal