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 Age of Accounts Receivable Not yet due Expected Percent Uncollectible 1.25% 254,000 86,000 1 to 30 days past due 31 to 60 days past due 2.00 6.50 38,000 12,000 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. View transaction list Journal entry worksheet 1 Record the estimated bad debts. Note: Enter debits before credits. Date December 31 General Journal Debit Credit Record enfor Clear entry View general iournal