Presented below is an aging schedule for Ayayai Company at December $31,2021.$

At December $31,2021,$ the unadjusted balance in Allowance for Doubtful Accounts is a credit of $$12,500.$

$($a$)$

Journalize and post the adjusting entry for uncollectibles at December $31,2021.($Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$