On December 31, Jarden Company's Allowance for Doubtful Accounts has an unadjusted credit balance of $14,000. Jarden prepares a schedule of its December 31 accounts receivable by age. Accounts Receivable $ 800,000 320,000 64,000 32,000 12,800 Age of Accounts Receivable Not yet due 1 to 30 days past due 31 to 60 days past due 61 to 90 days past due Over 90 days past due Expected Percent Uncollectible 1.35% 2.10 6.60 33.25 69.00 2. Prepare the adjusting entry to record bad debts expense at December 31. (Round percentage answers to nearest whole percent. Do not round intermediate calculations.) percent. Do not round intermediate calculations.) Answer is complete but not entirely correct. No Debit Date General Journal Credit 1 December 31 25,544 Bad debts expense Allowance for doubtfut accounts 25,544