Over 90 Number of Days Past Due 31-60 61-90 $15.600 1-30 $ 8,00 Not Yet Due $32,600 4,700 $39.600 4,600 Total $23.700 32,600 48.900 37200 120.900 $263,300 Customer Aneesh Bird Cope De Spears Others $37.200 75,400 $112,700 3% $3.381 33,100 $45,800 796 $3,206 12400 $28,000 13% $3,640 $39.600 2695 $ 10,296 $37.200 62% $23,064 Estimated percentage uncollectible Total estimated bad debts $43,587 At December 31, 2016, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $7,300 Journalize the adjusting entry for bad debts at December 31, 2016. (Credit account titles are automatically indented when amount is entered. Do not indent manually) Credit Debit Account Titles and Explanation ad Debit 2