On December 31, Jarden Co.'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. Age of Expected Percent Uncollectible Accounts Receivable Accounts Receivable $830,000 Not yet due 1 to 30 days past due 1.25% 254,000 2.00 31 to 60 days past due 61 to 90 days past 86,000 6.50 38,000 32.75 due Over 90 days past 12,000 68.00 due 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. Debit Credit Date General Journal Bad debts expense Dec 31