On December 31 of the current year, Jerome Company has an accounts receivable balance of $258,000 before any year-end adjustments. The Allowance for Doubtful Accounts has a $9,850 credit balance. The company prepares the following aging schedule for accounts receivable: Total Balance 1-30 days 31-60 days 61-90 days over 90 days $329,000 $160,000 $51,000 $28,000 $90,000 Percent uncollectible 1% 2% 3% 20% a) Make the adjusting entry required: Date Accounts Debit Credit b) What is the Allowance for Uncollectible Accounts at December 31 of the current year after the adjustment