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Oriole Company has accounts receivable of $173,000 at September 30, 2017. An analysis of the accounts shows the following: Month of Sale Balance September $122,033 August 25,627 July 14,357 April, May, and June 10,983 $173,000 Credit terms are 2/10, n/30. The unadjusted balance in the Allowance for Doubtful Accounts on September 30, 2017, is $2,110 debit. The company uses an aging schedule to estimate uncollectible accounts. The company's percentage estimates of bad debts are as follows: Number of Days Estimated % Outstanding Uncollectible 0-30 2% 31-60 10% 61-90 25% Over 90 60% Prepare an aging schedule to determine the total estimated uncollectible accounts at September 30, 2017. (Round answers to 0 decimal places, e.g. 5,275.) Estimated Age of Accounts Amount Uncollectible 0-30 days outstanding $122,033 2% 31-60 days outstanding 25,627 10% 61-90 days outstanding 14,357 25% Over 90 days outstanding 10,983 60% What is the net realizable value of the accounts receivable at September 30, 2017? (Round answers to 0 decimal places, e.g. 2,275.) Net realizable value Prepare the adjusting entry at September 30 to record bad debt expense. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.g. 2,275.) Date Account Titles and Explanation Debit Credit