Paver Limited's general ledger reports a balance in Accounts Receivable of $367,000 at the end of December. (a) Assuming that Allowance for Doubtful Accounts has a credit balance of $4,500 and that uncollectible accounts are determined to be $40,370 by aging the accounts, record the adjusting entry at December 31. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Dec. 31 Debit Credit