Part C: Ignore parts A and B. Assume that Botha uses the 'Aging of Receivables' method of accounting for Bad Debts. Prepare the journal entry at December 31st to record bad debt expense. The company's aging of receivables is shown below: Aging Category (Days past due) Total Current Accounts Receivable $1,218,000 $948,800 1-30 $129,000 31-60 $94,200 60+ $46,000 Percent Deemed 2% 4% 10% 25% Uncollectible 451 DATE Dec. 31 ACCOUNT TITLE DEBIT CREDIT