Presented below is an aging schedule for Blossom Company at December $31,2021.$CustomerTotalAneesh$ $23,600$Bird$35,500$Cope$57,200$DeSpears$34,400$Others$126,400$$$277,100$Estimated percentage uncollectibleTotal estimated uncollectibles$ $41,164$Not Yet Due$ $35,5006,70096\mathrm{.}400$$$138,6003\%$$ $4,1581-30$$$10,0005,30015,700$$$31,0007\%$$ $2,170$Number of Days Past Due$31-6061-90$$$13,600$$$45,20014,300$$$27,900$$$45,20012\%24\%$$ $3,348$$ $10,848$At December $31,2021,$ the unadjusted balance in Allowance for Doubtful Accounts is a credit of $$12,000.$Over $90$$$34,400$$$34,40060\%$$$20,640($a$)$Journalize the adjusting entry for bad debts at December $31,2021($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 $0$ for the amounts.$)$DateAccount TitlesDebitCredit