Oriole Company has accounts receivable of $93,600 at March 31, 2022. Credit terms are 2/10, n/30. At March 31, 2022, there is a $2,216 credit balance in Allowance for Doubtful Accounts prior to adjustment. The company uses the percentage-of-receivables basis for estimating uncollectible accounts. The companys estimates of bad debts are as shown below.

		Balance, March 31				Estimated Percentage Uncollectible
Age of Accounts		2022		2021
Current		$63,800		$69,450		2	%
130 days past due		12,200		7,740		5
3190 days past due		10,000		2,630		29
Over 90 days past due		7,600		1,140		54
		$93,600		$80,960

Determine the total estimated uncollectibles at March 31, 2022.

Total estimated uncollectibles

$Enter a dollar amount

Prepare the adjusting entry at March 31, 2022, to record bad debt expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Account Titles and Explanation	Debit	Credit
Enter an account title	Enter a debit amount	Enter a credit amount
Enter an account title