Presented below is an aging schedule for Bosworth Company.

Customer		Total		Not Yet Due		Number of Days Past Due
						130		3160		6190		Over 90
Aneesh		$ 30,000				$ 10,000		$20,000
Bird		47,000		$ 47,000
Cope		56,400		7,500		5,100				$43,800
DeSpears		44,300										$44,300
Others		147,700		93,400		39,700		14,600
		$325,400		$147,900		$54,800		$34,600		$43,800		$44,300
Estimated percentage uncollectible				3%		8%		14%		27%		70%
Total estimated bad debts		$ 56,501		$ 4,437		$4,384		$4,844		$ 11,826		$31,010

At December 31, 2013, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $6,100.

Post the adjusting entry for bad debts at december 31, 2013

Bad Debts Expense

Allowance for doubtful accounts