Pearl City Ltd. has an Accounts Receivable amount of $367,300 and an unadjusted credit balance in Allowance for Doubtful Accounts of $8,800 at March 31. The company's accounts receivable and percentage estimates of its uncollectible accounts are as follows: Number of Days Outstanding 0-30 31-60 61-90 Over 90 Total Accounts Receivable $254.000 53,000 33.000 27,300 $367.300 Estimated Percentage Uncollectible 2% 10% 30% 50% Prepare the adjusting entry at March 31 to record bad debts expense. (List all debit entries before credit entries. Credit occount cities 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 for the amounts) Date Account Titles and Explanation Debit Credit Mar. 31