Presented below is an aging schedule for Carla Vista Company on December 31, 2021. Carla Vista sells all of its goods on account with terms n/30.

						Number of Days Past Due
Customer		Total		Not yet Due		130		3160		6190		Over 90
Akers		$18,000				$8,100		$9,900
Barrett		27,000		$27,000
Corner		45,000		13,500		4,500				$27,000
DeJong		34,200										$34,200
Other		113,400		82,800		13,500		11,700				5,400
		$237,600		$123,300		$26,100		$21,600		$27,000		$39,600
Estimated percentage uncollectible				2%		3%		12%		22%		45%

At December 31, 2021, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $9,000.

Using the above aging schedule, determine the total estimated uncollectible accounts at December 31, 2021.

Total estimated uncollectible accounts

$

Prepare the adjusting journal entry to record bad debt expense. (Credit account titles are automatically indented when the 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.)

Account Titles and Explanation	Debit	Credit
(To record estimate of uncollectible accounts.)

Show how accounts receivable would be presented on the balance sheet on December 31, 2021.