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Outlaw Bike Co. has determined that the proper balance for the Allowance for Doubtful Accounts at December 31 is $80,574. Assume that the allowance for doubtful accounts for Outlaw Bike Co. had a debit balance of $7.880 as of December 31 Journalize the adjusting entry for uncollectible accounts as of December 31. Refer to the Chart of Accounts for exact wording of account titles. CHART OF ACCOUNTS Outlaw Bike Co. General Ledger ASSETS REVENUE 110 Cash 410 Sales 111 Petty Cash 610 Interest Revenue 120 Accounts Receivable EXPENSES 129 Allowance for Doubtful Accounts 510 Cost of Merchandise Sold 131 Interest Receivable 520 Sales Salaries Expense 132 Notes Receivable 521 Advertising Expense 141 Merchandise Inventory 522 Depreciation Expense-Store Equipment 145 Office Supplies 523 Delivery Expense 146 Store Supplies 524 Repairs Expense 151 Prepaid Insurance 529 Selling Expenses 181 Land 530 Office Salaries Expense 191 Store Equipment 531 Rent Expense 192 Accumulated Depreciation Store Equipment 532 Depreciation Expense-Office Equipment 193 Office Equipment 533 Insurance Expense 194 Accumulated Depreciation Office Equipment 534 Office Supplies Expense 535 Store Supplies Expense 536 Credit Card Expense LIABILITIES 537 Cash Short and Over 538 Bad Debt Expense 210 Accounts Payable 539 Miscellaneous Expense 211 Salaries Payable 710 Interest Expense 213 Sales Tax Payable 214 Interest Payable 215 Notes Payable EQUITY 310 Common Stock 311 Retained Earnings 312 Dividends